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...
Extended period of limitation - the appellant could have been under a bona fide belief that neither service tax was required to be collected from the main contractor nor was it required to be deposited with the Government - Such being the position, the Commissioner fell in error in invoking the extended period of limitation.
Extended period of limitation - the appellant could have been under a bona fide belief that neither service tax was required to be collected from the main contractor nor was it required to be deposited with the Government - Such being the position, the Commissioner fell in error in invoking the extended period of limitation.
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