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...
Levy of penalty - fraudulent availment of CENVAT Credit - It was contended that, Penalty under Rule 26(2) provision can be imposed only on a natural person. - The appellant is a partnership firm and per se is not a natural person, arguments rejected - Penalty confirmed
Levy of penalty - fraudulent availment of CENVAT Credit - It was contended that, Penalty under Rule 26(2) provision can be imposed only on a natural person. - The appellant is a partnership firm and per se is not a natural person, arguments rejected - Penalty confirmed
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
