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 excise duty - the appellants were not required to pay duty at the enhanced rate during the relevant periods and therefore, any excess duty which they paid was refundable. - The order of the lower authority sanctioning the refunds was correct and it was incorrectly set aside by the first appellate authority - AT
Refund of excise duty - the appellants were not required to pay duty at the enhanced rate during the relevant periods and therefore, any excess duty which they paid was refundable. - The order of the lower authority sanctioning the refunds was correct and it was incorrectly set aside by the first appellate authority - AT
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