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...
Principles of unjust enrichment - Refund - leading cogent evidence including the evidence produced earlier - for the period prior to the introduction of Section 11B of the Central Excise Act, 1944 and Section 27(1A) of the Customs Act, 1962 - Apex Court dismissed the appeal of the STEEL AUTHORITY OF INDIA LTD. - The assessee has to prove that benefit of duty incidence has not been passed on to the buyer of the goods - SC
Principles of unjust enrichment - Refund - leading cogent evidence including the evidence produced earlier - for the period prior to the introduction of Section 11B of the Central Excise Act, 1944 and Section 27(1A) of the Customs Act, 1962 - Apex Court dismissed the appeal of the STEEL AUTHORITY OF INDIA LTD. - The assessee has to prove that benefit of duty incidence has not been passed on to the buyer of the goods - SC
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