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...
Demand of Penalty - since the appellant was aware of his service tax liability because for the earlier period he has opted for VCES Scheme and paid the service tax, therefore, intentionally he did not pay the service tax, hence he is not entitled to get the benefit u/s 80 - penalty leviable
Demand of Penalty - since the appellant was aware of his service tax liability because for the earlier period he has opted for VCES Scheme and paid the service tax, therefore, intentionally he did not pay the service tax, hence he is not entitled to get the benefit u/s 80 - penalty leviable
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4915 
