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...
Valuation - Works contract or not - exclusion of value of material on which VAT has been paid - Commissioner (Appeals) has dropped the demand holding that the activity of the respondent is a works contract service though chargeable to service tax but the value for the material as has already been assessed for the purposes of VAT cannot be considered as the value for assessing service tax liability. - Appeal of the revenue dismissed - AT
Valuation - Works contract or not - exclusion of value of material on which VAT has been paid - Commissioner (Appeals) has dropped the demand holding that the activity of the respondent is a works contract service though chargeable to service tax but the value for the material as has already been assessed for the purposes of VAT cannot be considered as the value for assessing service tax liability. - Appeal of the revenue dismissed - AT
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