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...
Manpower Recruitment or Supply Agency Service or Business Auxiliary Service classification discussed. Extended period of limitation rightly invoked as certain agreements and invoices were not brought to department's knowledge. Demand of Rs. 1,12,86,898/- on manpower services for June 2005 to March 2007 confirmed along with equal penalty u/s 78. Services provided by overseas service provider under Selling Agreement and Master Agreement examined. Demand for April 2001 to April 2006 set aside as Business Auxiliary Service excludes IT services. Demand from April 2006 to March 2007 remanded for redetermination after considering appellant's submissions on IT service exclusion from Business Auxiliary Service. Penalties except equal penalty u/s 78 set aside.
Manpower Recruitment or Supply Agency Service or Business Auxiliary Service classification discussed. Extended period of limitation rightly invoked as certain agreements and invoices were not brought to department's knowledge. Demand of Rs. 1,12,86,898/- on manpower services for June 2005 to March 2007 confirmed along with equal penalty u/s 78. Services provided by overseas service provider under Selling Agreement and Master Agreement examined. Demand for April 2001 to April 2006 set aside as Business Auxiliary Service excludes IT services. Demand from April 2006 to March 2007 remanded for redetermination after considering appellant's submissions on IT service exclusion from Business Auxiliary Service. Penalties except equal penalty u/s 78 set aside.
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