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...
Challenge to service tax liability demand under Finance Act, 1994. Court directed constitution of team of competent officers to pass orders without territorial jurisdiction within three months, considering: petitioners' qualification u/s 65B(44), services covered under negative/exemption lists, liability u/r 2(1)(d), limitation period. Petitions challenging show-cause notices relegated to officers. Petition disposed.
Challenge to service tax liability demand under Finance Act, 1994. Court directed constitution of team of competent officers to pass orders without territorial jurisdiction within three months, considering: petitioners' qualification u/s 65B(44), services covered under negative/exemption lists, liability u/r 2(1)(d), limitation period. Petitions challenging show-cause notices relegated to officers. Petition disposed.
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