Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
In the case of "Club or Association Service," the Tribunal ruled in favor of the appellant, citing the principle of mutuality and previous decisions supporting their stance. Similarly, for "Convention Service" and "Business Exhibition Service," the Tribunal found no merit in the demands, emphasizing that the activities did not meet the criteria for taxation under those categories. Additionally, the Tribunal held that the demand was barred by limitation, as there was no evidence of suppression to evade tax.
In the case of "Club or Association Service," the Tribunal ruled in favor of the appellant, citing the principle of mutuality and previous decisions supporting their stance. Similarly, for "Convention Service" and "Business Exhibition Service," the Tribunal found no merit in the demands, emphasizing that the activities did not meet the criteria for taxation under those categories. Additionally, the Tribunal held that the demand was barred by limitation, as there was no evidence of suppression to evade tax.
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