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...
Refund of service tax - commercial and industrial construction service - time limitation - since the claim for refund is based on the decision of the Delhi High Court in Suresh Kumar Bansal’s case, and since the application for refund was filed barely two months after the decision of the Delhi High Court, it cannot be said that there is any inordinate delay in the petitioners seeking refund of the tax paid by them - Refund allowed with 9% interest.
Refund of service tax - commercial and industrial construction service - time limitation - since the claim for refund is based on the decision of the Delhi High Court in Suresh Kumar Bansal’s case, and since the application for refund was filed barely two months after the decision of the Delhi High Court, it cannot be said that there is any inordinate delay in the petitioners seeking refund of the tax paid by them - Refund allowed with 9% interest.
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