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...
Refund of service tax - amount was paid under protest or not - time limitation - in the appeal filed, wherein the appellant stated that they have deposited the tax in response to the repeated correspondence and had reiterated that the matter is sub-judice with regard to levy of service tax - There is no limitation applicable for the refund claimed by the appellants - the Adjudicating Authority is directed to grant refund - AT
Refund of service tax - amount was paid under protest or not - time limitation - in the appeal filed, wherein the appellant stated that they have deposited the tax in response to the repeated correspondence and had reiterated that the matter is sub-judice with regard to levy of service tax - There is no limitation applicable for the refund claimed by the appellants - the Adjudicating Authority is directed to grant refund - AT
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