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 paid, which was not required to be paid - services provided in relation to sports stadium - commercial or industrial construction service - Providing and fixing of seating system - Laying of Synthetic athletic track - nature of civil structure is not of commercial - In so far as the taxability of service provided is concerned it is held that the services provided by the appellant are not taxable. - Refund to be allowed subject to unjust enrichment as well as limitation - AT
Refund of service tax paid, which was not required to be paid - services provided in relation to sports stadium - commercial or industrial construction service - Providing and fixing of seating system - Laying of Synthetic athletic track - nature of civil structure is not of commercial - In so far as the taxability of service provided is concerned it is held that the services provided by the appellant are not taxable. - Refund to be allowed subject to unjust enrichment as well as limitation - AT
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