Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
Model-wise import cap monitoring cannot justify withholding used multifunction machines where all-India tracking is absent and full security is furnis...
Refund of service tax paid - export of services - place of supply - The destination of provision of service is to be considered on the basis of the place of consumption and not on the basis of place of performance of service
Refund of service tax paid - export of services - place of supply - The destination of provision of service is to be considered on the basis of the place of consumption and not on the basis of place of performance of service
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