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 erroneously paid - sob-contractor - main contractor having refused to pay the Service Tax on the ground that the services relating to construction of road were covered under the category of Works Contract Service which was exempt - The rejection of refund is not in order - AT
Refund of Service Tax erroneously paid - sob-contractor - main contractor having refused to pay the Service Tax on the ground that the services relating to construction of road were covered under the category of Works Contract Service which was exempt - The rejection of refund is not in order - AT
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