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...
Extended period of Limitation - suppression of facts or not - The Tribunal observes that the dispute revolves around the classification of taxable services, which involves the interpretation of statutory provisions. It finds that there was no suppression of facts by the appellant, as they regularly filed returns and cooperated with the authorities. - The Tribunal holds that the demand for service tax beyond the normal period of limitation is not sustainable. Thus, it sets aside the demand under the category of 'supply of tangible goods service'.
Extended period of Limitation - suppression of facts or not - The Tribunal observes that the dispute revolves around the classification of taxable services, which involves the interpretation of statutory provisions. It finds that there was no suppression of facts by the appellant, as they regularly filed returns and cooperated with the authorities. - The Tribunal holds that the demand for service tax beyond the normal period of limitation is not sustainable. Thus, it sets aside the demand under the category of 'supply of tangible goods service'.
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