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...
CESTAT Chennai addressed the demand of service tax on upfront charges for Extended Warranty Scheme (EWS) and used car scheme. Pre-01.07.2012, the tribunal held that demand u/s 65(105)(zo) for repair services cannot sustain as repair involves materials and service. Post-01.07.2012, EWS falls u/s 65B(44) & Section 66E(e) as creating an obligation, not actual repair. It's not Works Contract Service (WCS) but a declared service. Appellant acted in good faith, so penalties were set aside. The demand for the extended period was also set aside. Impugned order modified, appeals partly allowed.
CESTAT Chennai addressed the demand of service tax on upfront charges for Extended Warranty Scheme (EWS) and used car scheme. Pre-01.07.2012, the tribunal held that demand u/s 65(105)(zo) for repair services cannot sustain as repair involves materials and service. Post-01.07.2012, EWS falls u/s 65B(44) & Section 66E(e) as creating an obligation, not actual repair. It's not Works Contract Service (WCS) but a declared service. Appellant acted in good faith, so penalties were set aside. The demand for the extended period was also set aside. Impugned order modified, appeals partly allowed.
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