Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
Valuation of services - support services of business or commerce [BSS] or not - treatment of mark up, being, difference between the amount paid by the Appellant to the Shipping Lines/Airlines - The decision in D. Pauls Consumer Benefit Ltd. [2017 (3) TMI 1019 - CESTAT NEW DELHI] was overruled by Larger Bench of the Tribunal in Kafila Hospitality & Travels Pvt. Ltd. v/s Commissioner, Service Tax, Delhi 2021 (3) TMI 773 - CESTAT NEW DELHI] - Demand set aside - AT
Valuation of services - support services of business or commerce [BSS] or not - treatment of mark up, being, difference between the amount paid by the Appellant to the Shipping Lines/Airlines - The decision in D. Pauls Consumer Benefit Ltd. [2017 (3) TMI 1019 - CESTAT NEW DELHI] was overruled by Larger Bench of the Tribunal in Kafila Hospitality & Travels Pvt. Ltd. v/s Commissioner, Service Tax, Delhi 2021 (3) TMI 773 - CESTAT NEW DELHI] - Demand set aside - AT
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