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 of service tax paid - limitation - When the appellant received the advance from the buyers along with Service Tax and paid the same and if subsequently, the contract was cancelled between the appellant and his buyers and the appellant filed the refund claim on the ground that no service was provided - provision of Section 11B of Central Excise Act is applicable - no refund
Refund of service tax paid - limitation - When the appellant received the advance from the buyers along with Service Tax and paid the same and if subsequently, the contract was cancelled between the appellant and his buyers and the appellant filed the refund claim on the ground that no service was provided - provision of Section 11B of Central Excise Act is applicable - no refund
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