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 - Principle of unjust enrichment - validity of the chartered accountant (CA) certificate - The Tribunal acknowledged that while service provided to self may not automatically trigger unjust enrichment, the crucial factor is whether the incidence of service tax was passed on in any form. The Tribunal emphasized that the burden of proof lies on the appellant to demonstrate that the incidence of service tax was not passed on. - Regarding the validity of the chartered accountant certificate, the Tribunal recognized its importance but highlighted that it must be supported by the actual entries in the books of account. Without verification of the books, the certificate alone may not suffice to establish the claim.
Refund - Principle of unjust enrichment - validity of the chartered accountant (CA) certificate - The Tribunal acknowledged that while service provided to self may not automatically trigger unjust enrichment, the crucial factor is whether the incidence of service tax was passed on in any form. The Tribunal emphasized that the burden of proof lies on the appellant to demonstrate that the incidence of service tax was not passed on. - Regarding the validity of the chartered accountant certificate, the Tribunal recognized its importance but highlighted that it must be supported by the actual entries in the books of account. Without verification of the books, the certificate alone may not suffice to establish the claim.
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