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...
Appellant engaged in multi-level sales promotion activities, selling vouchers for gifts, holidays and airline tickets to corporate clients. Classified services under 'Tour Operator' and availed abatement, but demand raised under 'Business Auxiliary Service'. Held appellant directly provided services to customers without corporate intervention, rightly classified under 'Tour Operator' and availed abatement. Extended period invoked solely based on audit without evidence of intent to evade tax, appellant filing returns declaring abatement, hence not sustainable. No demand sustainable, so no interest or penalty payable. Impugned order set aside by Appellate Tribunal.
Appellant engaged in multi-level sales promotion activities, selling vouchers for gifts, holidays and airline tickets to corporate clients. Classified services under 'Tour Operator' and availed abatement, but demand raised under 'Business Auxiliary Service'. Held appellant directly provided services to customers without corporate intervention, rightly classified under 'Tour Operator' and availed abatement. Extended period invoked solely based on audit without evidence of intent to evade tax, appellant filing returns declaring abatement, hence not sustainable. No demand sustainable, so no interest or penalty payable. Impugned order set aside by Appellate Tribunal.
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