Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
Refund of the accumulated Cenvat credit - export of service - Place of provision of service - intermediary service - , the service provided by the Appellant has been provided on its own account and therefore, does not qualify as intermediary service. - AT
Refund of the accumulated Cenvat credit - export of service - Place of provision of service - intermediary service - , the service provided by the Appellant has been provided on its own account and therefore, does not qualify as intermediary service. - AT
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