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...
CENVAT Credit of Service Tax paid - exempt services or not - the services rendered by the appellant in this case, insofar as the same related to the handling of export cargo, is excluded from taxability and thus, the same cannot be brought as ‘exempted’ under Rule 2(e) ibid. Once it is held as ‘excluded’, there is also no scope to consider the same as an ‘exempted’ service just for the purposes of Rule 6 of the CENVAT Credit Rules, 2004. - AT
CENVAT Credit of Service Tax paid - exempt services or not - the services rendered by the appellant in this case, insofar as the same related to the handling of export cargo, is excluded from taxability and thus, the same cannot be brought as ‘exempted’ under Rule 2(e) ibid. Once it is held as ‘excluded’, there is also no scope to consider the same as an ‘exempted’ service just for the purposes of Rule 6 of the CENVAT Credit Rules, 2004. - AT
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