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...
CENVAT Credit - fictitious invoices - invoices without corresponding procurement of goods described therein - the investigation failed to obtain facts that could have corroborated the statement and sustain it even after the person had expired - Demand set aside.
CENVAT Credit - fictitious invoices - invoices without corresponding procurement of goods described therein - the investigation failed to obtain facts that could have corroborated the statement and sustain it even after the person had expired - Demand set aside.
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