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...
Taxability - research projects - educational programs - The case involved disputes regarding the taxability of fees for a post-graduate program and externally funded research projects conducted by an educational institution. The Tribunal determined that the post-graduate program qualified for exemption as an educational institution, thereby exempting it from service tax. Regarding externally funded research projects, the Tribunal found that the primary objective of the institution was academic, and the funds received were for furthering academic pursuits rather than providing taxable services. Therefore, the demands for service tax were dismissed.
Taxability - research projects - educational programs - The case involved disputes regarding the taxability of fees for a post-graduate program and externally funded research projects conducted by an educational institution. The Tribunal determined that the post-graduate program qualified for exemption as an educational institution, thereby exempting it from service tax. Regarding externally funded research projects, the Tribunal found that the primary objective of the institution was academic, and the funds received were for furthering academic pursuits rather than providing taxable services. Therefore, the demands for service tax were dismissed.
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