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...
The CESTAT held that the appellant bank merely acted on behalf of the Indian exporter and facilitated the service. The appellant bank would not be liable to pay service tax under the reverse charge mechanism on 'foreign bank charges' paid to the foreign correspondent bank. The appeal of the revenue was dismissed.
The CESTAT held that the appellant bank merely acted on behalf of the Indian exporter and facilitated the service. The appellant bank would not be liable to pay service tax under the reverse charge mechanism on 'foreign bank charges' paid to the foreign correspondent bank. The appeal of the revenue was dismissed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
