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...
Erection, Commissioning or Installation Service (ECIS) - Had there been a break up of the material and the service components in the contract itself, the demand would have been raised on the service component ignoring the material. - it is found that the contract in question is a composite works contract - The demand in this case has been made under Erection, Commissioning and Installation Service. ECIS does not include the contract where transfer of materials is involved. - Demand set aside.
Erection, Commissioning or Installation Service (ECIS) - Had there been a break up of the material and the service components in the contract itself, the demand would have been raised on the service component ignoring the material. - it is found that the contract in question is a composite works contract - The demand in this case has been made under Erection, Commissioning and Installation Service. ECIS does not include the contract where transfer of materials is involved. - Demand set aside.
Note: It is a system-generated summary and is for quick reference only.