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...
Reverse charge mechanism - GTA service - appellant were proprietorship concerns - the demand for the period April, 2016 to June, 2017 is also liable to be set aside. Although the appellant has also raised the issue of threshold exemption under notification no.33/2012-ST dated 20.62012 but as it is already held that since those proprietary concerned have been registered as factories, they are liable to pay service tax under reverse charge mechanism, therefore the issue of threshold exemption, is not decided upon. - AT
Reverse charge mechanism - GTA service - appellant were proprietorship concerns - the demand for the period April, 2016 to June, 2017 is also liable to be set aside. Although the appellant has also raised the issue of threshold exemption under notification no.33/2012-ST dated 20.62012 but as it is already held that since those proprietary concerned have been registered as factories, they are liable to pay service tax under reverse charge mechanism, therefore the issue of threshold exemption, is not decided upon. - AT
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