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...
Levy of GST - reverse charge mechanism - supply of service to BCCL in terms of MARC - import of service or not - it is amply clear that the service is being provided by the appellant’s foreign entity. Contrary to any material finding in the order of the Advance Ruling, it is clear beyond doubt that the conditions of import are satisfied in the present case. - The recipient of services (i.e. BCCL) is liable pay service tax and not the appellant - AAAR
Levy of GST - reverse charge mechanism - supply of service to BCCL in terms of MARC - import of service or not - it is amply clear that the service is being provided by the appellant’s foreign entity. Contrary to any material finding in the order of the Advance Ruling, it is clear beyond doubt that the conditions of import are satisfied in the present case. - The recipient of services (i.e. BCCL) is liable pay service tax and not the appellant - AAAR
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