Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
Capacity-utilisation adjustments under TNMM can neutralise substantiated COVID-related idle costs where underutilisation materially affects profitabil...
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Classification of services - cargo handling services or GTA? - The service rendered by the Appellant to M/s SSTAPL as a sub-contractor as well as M/s JSL directly, was transportation of goods service and not cargo handling service - the demand confirmed in the impugned order under 'cargo handling service' set aside on merit as well as on limitation - AT
Classification of services - cargo handling services or GTA? - The service rendered by the Appellant to M/s SSTAPL as a sub-contractor as well as M/s JSL directly, was transportation of goods service and not cargo handling service - the demand confirmed in the impugned order under 'cargo handling service' set aside on merit as well as on limitation - AT
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