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...
Extended period of limitation - if Cenvat Credit has been allowed in respect of the same services to the other assessee’s there is no justifiable reason for denying the same to the present appellant - after the lapse of a considerable time after the audit, revenue proceeded to issue this show cause notice invoking suppression of facts. What is the reason for invoking suppression or other ingredients required for invoking an extended period in this case - no ground existed for invoking the extended period of limitation in the present case. - AT
Extended period of limitation - if Cenvat Credit has been allowed in respect of the same services to the other assessee’s there is no justifiable reason for denying the same to the present appellant - after the lapse of a considerable time after the audit, revenue proceeded to issue this show cause notice invoking suppression of facts. What is the reason for invoking suppression or other ingredients required for invoking an extended period in this case - no ground existed for invoking the extended period of limitation in the present case. - AT
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