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...
Reopening of proceedings u/s 11A of CEA - service tax on freight paid on outward transportation up to the place of removal - If the law was subsequently declared in favour of the Revenue by the High Court that would not relate back to the period of assessment to brand the assessee's action of availing credit as mala fide - there is no foundation for invoking the provision of Section 11A of the CE Act, 1944 r.w.s. 73 of the FA Act, 1994 as same being barred by limitation
Reopening of proceedings u/s 11A of CEA - service tax on freight paid on outward transportation up to the place of removal - If the law was subsequently declared in favour of the Revenue by the High Court that would not relate back to the period of assessment to brand the assessee's action of availing credit as mala fide - there is no foundation for invoking the provision of Section 11A of the CE Act, 1944 r.w.s. 73 of the FA Act, 1994 as same being barred by limitation
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