Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
Services provided to a government entity under Jal Jeevan Mission classified under SAC code 998399. Services to Maharashtra Jeevan Pradhikaran for government functions are taxable at 18%. MJP's setup is lawful as a government-owned body. Exemption applies for services provided before 31-12-2021 under entry No. 3 of Notification No 12/2017. Services after 01-01-2022 not exempt as "Government Authority" omitted from the entry. AAR clarified the classification and tax treatment of the services.
Services provided to a government entity under Jal Jeevan Mission classified under SAC code 998399. Services to Maharashtra Jeevan Pradhikaran for government functions are taxable at 18%. MJP's setup is lawful as a government-owned body. Exemption applies for services provided before 31-12-2021 under entry No. 3 of Notification No 12/2017. Services after 01-01-2022 not exempt as "Government Authority" omitted from the entry. AAR clarified the classification and tax treatment of the services.
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