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...
Rebate of service tax paid - There is no bar by a professional Chartered Accountant (CA) in giving business consultancy for the purpose of export. Further, the Commissioner (Appeals) has travelled beyond the scope of Show Cause Notice rejecting the appeal on a new ground i.e. Chartered Accountant in practice cannot give consultancy for export - the appellant is entitled to rebate on the Service Tax paid on the consultancy bill, for consulting the Chartered Accountant. - AT
Rebate of service tax paid - There is no bar by a professional Chartered Accountant (CA) in giving business consultancy for the purpose of export. Further, the Commissioner (Appeals) has travelled beyond the scope of Show Cause Notice rejecting the appeal on a new ground i.e. Chartered Accountant in practice cannot give consultancy for export - the appellant is entitled to rebate on the Service Tax paid on the consultancy bill, for consulting the Chartered Accountant. - AT
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