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...
Tour operator service definition requires primary engagement of planning, scheduling, organizing tours by mode of transport covered by permit under Motor Vehicles Act, 1988; standalone hotel accommodation arrangement cannot be classified as tour operator service. Hotel accommodation service was brought under service tax net from 01.05.2011; prior non-taxability and double taxation avoidance principle discussed. Extended period limitation invoked erroneously as facts were known; when service tax itself not leviable, extended period cannot be invoked. Commissioner's order set aside; appeal allowed.
Tour operator service definition requires primary engagement of planning, scheduling, organizing tours by mode of transport covered by permit under Motor Vehicles Act, 1988; standalone hotel accommodation arrangement cannot be classified as tour operator service. Hotel accommodation service was brought under service tax net from 01.05.2011; prior non-taxability and double taxation avoidance principle discussed. Extended period limitation invoked erroneously as facts were known; when service tax itself not leviable, extended period cannot be invoked. Commissioner's order set aside; appeal allowed.
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