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...
Renting of immovable property service - receipt of onetime non-refundable contribution - The entire case of the department is that one time refundable amount collected by the appellant from its member units is the service charge against the provision of ‘Renting of Immovable Property Service’ but the department has not adduced a single evidence in support of its allegation. Hence, the contribution of the department in this regard has no legs to stand - AT
Renting of immovable property service - receipt of onetime non-refundable contribution - The entire case of the department is that one time refundable amount collected by the appellant from its member units is the service charge against the provision of ‘Renting of Immovable Property Service’ but the department has not adduced a single evidence in support of its allegation. Hence, the contribution of the department in this regard has no legs to stand - AT
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