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...
Transfer of use of goods with retention of possession and effective control is taxable as Supply of Tangible Goods (STGU) under service tax, not VAT on deemed sale. Appellant's agreement clauses retained effective control and possession of cranes given on hire, thus transaction was STGU despite VAT clause. Non-registration and payment of VAT instead of service tax amounted to misrepresentation and suppression, justifying extended period of limitation. Appeal against service tax demand dismissed by Appellate Tribunal.
Transfer of use of goods with retention of possession and effective control is taxable as Supply of Tangible Goods (STGU) under service tax, not VAT on deemed sale. Appellant's agreement clauses retained effective control and possession of cranes given on hire, thus transaction was STGU despite VAT clause. Non-registration and payment of VAT instead of service tax amounted to misrepresentation and suppression, justifying extended period of limitation. Appeal against service tax demand dismissed by Appellate Tribunal.
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