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...
The case involved non-payment of service tax for construction services. The Tribunal held that construction for educational premises was exempt, but the appellant's services didn't qualify. Exemption was rejected for services to a trust unless for charitable causes. Lack of evidence led to demand confirmation for toll plaza construction. Challenges to tax computation, time limit extension, and penalties were dismissed. Penalties were justified for contraventions, including failure to register and pay tax on time. Interest and late filing fees were upheld. The appeal was dismissed.
The case involved non-payment of service tax for construction services. The Tribunal held that construction for educational premises was exempt, but the appellant's services didn't qualify. Exemption was rejected for services to a trust unless for charitable causes. Lack of evidence led to demand confirmation for toll plaza construction. Challenges to tax computation, time limit extension, and penalties were dismissed. Penalties were justified for contraventions, including failure to register and pay tax on time. Interest and late filing fees were upheld. The appeal was dismissed.
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