Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
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Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
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Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Classification of service - provision of service including supply of material amounting to transfer of property in goods - The Authority determined that the specific services provided do not fit within the more narrowly defined categories of SAC 998621 ('Support Services') or SAC 9983, as claimed by the Appellant. - The Appellate Authority (AAAR) upheld the AAR's classification to the extent mentioned and modified the ruling concerning the applicable tax rate. The appeal was disposed of accordingly, affirming the classification under SAC 9954 and applying an 18% GST rate to the services provided under the EPC contract.
Classification of service - provision of service including supply of material amounting to transfer of property in goods - The Authority determined that the specific services provided do not fit within the more narrowly defined categories of SAC 998621 ('Support Services') or SAC 9983, as claimed by the Appellant. - The Appellate Authority (AAAR) upheld the AAR's classification to the extent mentioned and modified the ruling concerning the applicable tax rate. The appeal was disposed of accordingly, affirming the classification under SAC 9954 and applying an 18% GST rate to the services provided under the EPC contract.
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