Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
Levy of GST - activity of maintaining the facilities at the layout from the funds collected from the members of the Society - Taxable as supply of service - The amount collected from the member who is selling the site and ceases to be a member, as endowment fund is liable to tax under GST. - if the amount per member in that tax period exceeds Rupees Seven thousand five hundred, then entire amount is taxable. - AAR
Levy of GST - activity of maintaining the facilities at the layout from the funds collected from the members of the Society - Taxable as supply of service - The amount collected from the member who is selling the site and ceases to be a member, as endowment fund is liable to tax under GST. - if the amount per member in that tax period exceeds Rupees Seven thousand five hundred, then entire amount is taxable. - AAR
Note: It is a system-generated summary and is for quick reference only.