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...
Valuation of Export of Iron Ore fines - The Appellate Tribunal held that the transaction value was not rejected or doubted, as evident from previous orders. Resorting to contemporaneous prices without considering quantity and providing adequate evidence was deemed inappropriate. The reliance on such data was found to be in contradiction with established legal precedents, leading to the setting aside of the impugned order. The Tribunal remanded the matter to the Original Adjudicating Authority, directing a reevaluation in accordance with law and relevant legal rulings.
Valuation of Export of Iron Ore fines - The Appellate Tribunal held that the transaction value was not rejected or doubted, as evident from previous orders. Resorting to contemporaneous prices without considering quantity and providing adequate evidence was deemed inappropriate. The reliance on such data was found to be in contradiction with established legal precedents, leading to the setting aside of the impugned order. The Tribunal remanded the matter to the Original Adjudicating Authority, directing a reevaluation in accordance with law and relevant legal rulings.
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