Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
Working-capital adjustment determines whether software-services transfer-pricing margins fall within the statutory tolerance range, eliminating any ad...
Permanent establishment deductions upheld for expatriate salaries, direct costs and trading losses, while head-office costs require fresh classificati...
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Exemption from GST - Educational institute or not - Seeking clarification as to whether the educational courses which are conducted by the 'Additional Skill Acquisition Programme Kerala' falls under the taxable service or not - The Authority for Advance Ruling evaluated ASAPK's status as an educational institution and the approval status of its vocational education courses. The Authority emphasized the requirement for registration with the Directorate General of Training, Ministry of Skill Development and Entrepreneurship, for availing exemption. Citing a Supreme Court ruling, the Authority stressed the strict interpretation of exemption notifications and the burden of proof on the assessee. Due to ambiguity and lack of supporting evidence, ASAPK's claim for exemption denied.
Exemption from GST - Educational institute or not - Seeking clarification as to whether the educational courses which are conducted by the 'Additional Skill Acquisition Programme Kerala' falls under the taxable service or not - The Authority for Advance Ruling evaluated ASAPK's status as an educational institution and the approval status of its vocational education courses. The Authority emphasized the requirement for registration with the Directorate General of Training, Ministry of Skill Development and Entrepreneurship, for availing exemption. Citing a Supreme Court ruling, the Authority stressed the strict interpretation of exemption notifications and the burden of proof on the assessee. Due to ambiguity and lack of supporting evidence, ASAPK's claim for exemption denied.
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