Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Commercial coaching or training service - Appellant conduct of a test known as International English Language Testing System - holding of a test cannot by any stretch of imagination, be considered as imparting skill or knowledge or lessons on any subject or field - it was imperative for the Commissioner to have based his conclusion on some positive evidence, rather than drawing an inference - not conducting commercial coaching or training
Commercial coaching or training service - Appellant conduct of a test known as International English Language Testing System - holding of a test cannot by any stretch of imagination, be considered as imparting skill or knowledge or lessons on any subject or field - it was imperative for the Commissioner to have based his conclusion on some positive evidence, rather than drawing an inference - not conducting commercial coaching or training
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