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...
Refund of service tax on Ocean Freight - Precedents - Validity of order of CESTAT for non-following the decision of Non-Jurisdictional High Court, in regard to constitutionality of a provision or not - impugned order passed at the stage when the issue was pending before the Hon'ble Supreme Court - The High Court examined the precedents cited, particularly emphasizing the significance of decisions by jurisdictional High Courts in constitutional matters. It also considered the Supreme Court's subsequent decision in setting aside a ruling by the Gujarat High Court, which clarified the interpretation of the reverse charge mechanism. - Ultimately, the High Court set aside the impugned order and directed the respondents to process the petitioner's refund claim.
Refund of service tax on Ocean Freight - Precedents - Validity of order of CESTAT for non-following the decision of Non-Jurisdictional High Court, in regard to constitutionality of a provision or not - impugned order passed at the stage when the issue was pending before the Hon'ble Supreme Court - The High Court examined the precedents cited, particularly emphasizing the significance of decisions by jurisdictional High Courts in constitutional matters. It also considered the Supreme Court's subsequent decision in setting aside a ruling by the Gujarat High Court, which clarified the interpretation of the reverse charge mechanism. - Ultimately, the High Court set aside the impugned order and directed the respondents to process the petitioner's refund claim.
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