Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Classification of services - Renting of Immovable Property Service - revenue sharing agreement - Agreement to run, conduct and operate the three hotels together - a revenue sharing agreement by itself does not necessarily imply provision of service, unless service provider and service recipient relationship is established - agreement did not bring out any service provider and service recipient relationship - Demand set aside - AT
Classification of services - Renting of Immovable Property Service - revenue sharing agreement - Agreement to run, conduct and operate the three hotels together - a revenue sharing agreement by itself does not necessarily imply provision of service, unless service provider and service recipient relationship is established - agreement did not bring out any service provider and service recipient relationship - Demand set aside - AT
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