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...
Penalty u/s 76 of FA - delay in payment of service tax - appellant has been reflecting the tax liability in their ST-3 returns but could not pay up the tax only because they did not receive the payments from their clients within proper time - reasonable cause for the delay in paying the service tax - a fit case for invoking Section 80 of the FA - no penalty
Penalty u/s 76 of FA - delay in payment of service tax - appellant has been reflecting the tax liability in their ST-3 returns but could not pay up the tax only because they did not receive the payments from their clients within proper time - reasonable cause for the delay in paying the service tax - a fit case for invoking Section 80 of the FA - no penalty
Note: It is a system-generated summary and is for quick reference only.