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...
Renting of immovable property service - Liability of Appellant (Partnership Firm) is liable to discharge service tax on property jointly owned by parents of the Appellant Firm - benefit of SSI Exemption - The tribunal held that each individual co-owner should be treated as a separate service provider for renting out their share of the property. Therefore, if the rent received by an individual does not exceed the threshold limit, they are not liable to pay service tax.
Renting of immovable property service - Liability of Appellant (Partnership Firm) is liable to discharge service tax on property jointly owned by parents of the Appellant Firm - benefit of SSI Exemption - The tribunal held that each individual co-owner should be treated as a separate service provider for renting out their share of the property. Therefore, if the rent received by an individual does not exceed the threshold limit, they are not liable to pay service tax.
Note: It is a system-generated summary and is for quick reference only.
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