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...
Scope of SCN - The appellant challenged the demand primarily on the grounds of a deficient show cause notice, which failed to specify the category of services subjected to taxation. They argued that this omission hindered their ability to mount a proper defense. The Tribunal agreed with the appellant, noting that the absence of crucial details in the notice and order rendered the proceedings defective. Consequently, the Tribunal set aside the impugned order, granting relief to the appellant.
Scope of SCN - The appellant challenged the demand primarily on the grounds of a deficient show cause notice, which failed to specify the category of services subjected to taxation. They argued that this omission hindered their ability to mount a proper defense. The Tribunal agreed with the appellant, noting that the absence of crucial details in the notice and order rendered the proceedings defective. Consequently, the Tribunal set aside the impugned order, granting relief to the appellant.
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