Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
Capacity-utilisation adjustments under TNMM can neutralise substantiated COVID-related idle costs where underutilisation materially affects profitabil...
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Appellant is not a Governmental Authority exempted under Notification No. 25/2012-ST. Renting of immovable property and Mandap Keeper services provided by Appellant are taxable. Show cause notice was not vague. Appellant failed to prove community centres were given for religious activities. Appellant is neither a Government nor local authority. Extended period of limitation correctly invoked. Penalties u/s 78 set aside, but upheld u/s 77 for non-registration and non-filing of returns. Appeal allowed in part by CESTAT.
Appellant is not a Governmental Authority exempted under Notification No. 25/2012-ST. Renting of immovable property and Mandap Keeper services provided by Appellant are taxable. Show cause notice was not vague. Appellant failed to prove community centres were given for religious activities. Appellant is neither a Government nor local authority. Extended period of limitation correctly invoked. Penalties u/s 78 set aside, but upheld u/s 77 for non-registration and non-filing of returns. Appeal allowed in part by CESTAT.
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