Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
Model-wise import cap monitoring cannot justify withholding used multifunction machines where all-India tracking is absent and full security is furnis...
Refund of service tax paid on CHA services in respect of the exports - CENVAT Credit cannot be denied by authorities having jurisdiction over the input receiver by revising the assessment of duty at supplier's end. - AT
Refund of service tax paid on CHA services in respect of the exports - CENVAT Credit cannot be denied by authorities having jurisdiction over the input receiver by revising the assessment of duty at supplier's end. - AT
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