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...
SSI Exemption - value of clearances - clubbing of clearances - The tribunal found the appellants engaged in the manufacture and sale of excisable goods without Central Excise registration, crossing the exemption turnover limit but still claiming benefits under the SSI exemption notification. The appellants created a separate entity to continue availing of the SSI exemption, which was deemed a scheme for suppressing the value of clearances to evade duty. The tribunal upheld the demand for Central Excise duty for the period from April 2013 to November 2014, including the appropriation of a deposit made during the investigation towards this duty liability.
SSI Exemption - value of clearances - clubbing of clearances - The tribunal found the appellants engaged in the manufacture and sale of excisable goods without Central Excise registration, crossing the exemption turnover limit but still claiming benefits under the SSI exemption notification. The appellants created a separate entity to continue availing of the SSI exemption, which was deemed a scheme for suppressing the value of clearances to evade duty. The tribunal upheld the demand for Central Excise duty for the period from April 2013 to November 2014, including the appropriation of a deposit made during the investigation towards this duty liability.
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