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...
Service tax demand with interest and penalty on reimbursement cost received from landowner for constructing flats under Joint Development Agreement set aside. Reimbursement between joint venture partners not liable to service tax as held in Mormugao Port Trust case. Extended period of limitation not invokable when service tax held not payable and department had full knowledge of facts. Appellate Tribunal allows appeal and sets aside impugned order.
Service tax demand with interest and penalty on reimbursement cost received from landowner for constructing flats under Joint Development Agreement set aside. Reimbursement between joint venture partners not liable to service tax as held in Mormugao Port Trust case. Extended period of limitation not invokable when service tax held not payable and department had full knowledge of facts. Appellate Tribunal allows appeal and sets aside impugned order.
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