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...
Adjustment of excess paid service tax against future liability - the matter remanded back to prove their claim that excess service tax was paid by them during the relevant period and the adjustment was admissible to them since not against written off bad debts.
Adjustment of excess paid service tax against future liability - the matter remanded back to prove their claim that excess service tax was paid by them during the relevant period and the adjustment was admissible to them since not against written off bad debts.
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