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...
Petitioner's revision application u/s 35EE of Central Excise Act against Commissioner (Appeals) order rejecting benefit of export under LUT was dismissed. Petitioner failed to prove nexus between goods cleared and goods exported by another entity. Authority rightly rejected certificate relied upon by petitioner to justify discrepancies. Petition lacked merit.
Petitioner's revision application u/s 35EE of Central Excise Act against Commissioner (Appeals) order rejecting benefit of export under LUT was dismissed. Petitioner failed to prove nexus between goods cleared and goods exported by another entity. Authority rightly rejected certificate relied upon by petitioner to justify discrepancies. Petition lacked merit.
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