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 - Job work or not - The Tribunal concluded that the valuation adopted by M/s. Tescom on the basis of transaction value was correct. The argument that Tescom acted as a job worker and thus should have valued the goods as per Rule 10A of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000, was found to be based on incorrect premises. - AT
Valuation - Job work or not - The Tribunal concluded that the valuation adopted by M/s. Tescom on the basis of transaction value was correct. The argument that Tescom acted as a job worker and thus should have valued the goods as per Rule 10A of the Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000, was found to be based on incorrect premises. - AT
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