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...
Classification of services - Franchise Service or Business Auxiliary Service? - Race Promotion Contract - The CESTAT found that the contract did not constitute a Franchise Service as defined under Section 65(105)(zze) of the Finance Act, 1994 because it did not involve the transfer of representational rights to JSIL by FOWC. Consequently, the demand of service tax on this basis was not sustainable. - The appeal was allowed, setting aside the demand of service tax, penalties under Sections 77 and 78.
Classification of services - Franchise Service or Business Auxiliary Service? - Race Promotion Contract - The CESTAT found that the contract did not constitute a Franchise Service as defined under Section 65(105)(zze) of the Finance Act, 1994 because it did not involve the transfer of representational rights to JSIL by FOWC. Consequently, the demand of service tax on this basis was not sustainable. - The appeal was allowed, setting aside the demand of service tax, penalties under Sections 77 and 78.
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