Opportunity to furnish unsecured-loan confirmations is required before reassessment initiation; proceedings require fresh consideration after taxpayer...
Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting catego...
The AAAR held that the respondent is not liable to pay GST on free bus transportation facility provided to its employees as per employment contract. ITC is admissible for transportation services with a seating capacity of more than 13 persons. Recoveries made by the applicant from employees for providing canteen facility are exempt under Sl. No. 15 of N/N. 12/2017 - Central Tax (Rate) dated 28.06.2017.
The AAAR held that the respondent is not liable to pay GST on free bus transportation facility provided to its employees as per employment contract. ITC is admissible for transportation services with a seating capacity of more than 13 persons. Recoveries made by the applicant from employees for providing canteen facility are exempt under Sl. No. 15 of N/N. 12/2017 - Central Tax (Rate) dated 28.06.2017.
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TaxTMI 
TaxTMI 
of 4916 
