Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
Model-wise import cap monitoring cannot justify withholding used multifunction machines where all-India tracking is absent and full security is furnis...
The Appellant provided services to Canpotex. The issue was whether these services were classifiable as Business Auxiliary Services (BAS) or Business Support Services (BSS)/Business Promotion Services (BPS), and the place of provision. The CESTAT held that u/r 3 of POPS Rules, the place of provision was Canada, Canpotex's location, as Canpotex was the recipient obliged to make payment. Since the place was outside India's taxable territory, the services were not chargeable to Service Tax. The CESTAT allowed the appeal, setting aside the demand, holding that discounts towards sale of goods don't constitute 'service' u/ss 65(105)/65B(44), not chargeable to Service Tax.
The Appellant provided services to Canpotex. The issue was whether these services were classifiable as Business Auxiliary Services (BAS) or Business Support Services (BSS)/Business Promotion Services (BPS), and the place of provision. The CESTAT held that u/r 3 of POPS Rules, the place of provision was Canada, Canpotex's location, as Canpotex was the recipient obliged to make payment. Since the place was outside India's taxable territory, the services were not chargeable to Service Tax. The CESTAT allowed the appeal, setting aside the demand, holding that discounts towards sale of goods don't constitute 'service' u/ss 65(105)/65B(44), not chargeable to Service Tax.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
