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...
Refund to SEZ unit - consumption of services wholly in the SEZ - Service tax on finance charges paid for borrowing funds - only mentions that the funds borrowed by the Appellant could be used for other services/goods in connection with the setting up of the SEZ Unit but does not mention that the funds had actually been used by the Appellant outside the Special Economic Zone - demand set aside.
Refund to SEZ unit - consumption of services wholly in the SEZ - Service tax on finance charges paid for borrowing funds - only mentions that the funds borrowed by the Appellant could be used for other services/goods in connection with the setting up of the SEZ Unit but does not mention that the funds had actually been used by the Appellant outside the Special Economic Zone - demand set aside.
Note: It is a system-generated summary and is for quick reference only.