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...
Impugned order quashing demand of duty foregone on raw materials used in manufacture of finished goods cleared into DTA by debiting SFIS scrips without payment of duty, as Tribunal traveled beyond scope of dispute by relying on proviso to Section 5A not raised by Department. Matter remanded to CESTAT for fresh decision by 31.12.2024, pertaining to period 09/2008 to 05/2009.
Impugned order quashing demand of duty foregone on raw materials used in manufacture of finished goods cleared into DTA by debiting SFIS scrips without payment of duty, as Tribunal traveled beyond scope of dispute by relying on proviso to Section 5A not raised by Department. Matter remanded to CESTAT for fresh decision by 31.12.2024, pertaining to period 09/2008 to 05/2009.
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