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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The HC held that the services rendered by the assessee to Kerala Water Authority, a state government undertaking for providing civic amenities, did not constitute taxable 'Commercial and Industrial Construction Service' or 'Works Contract Service'. The amount paid by the assessee under mistaken impression was not payable under the Act, hence Section 11B of Central Excise Act, 1944 regarding unjust enrichment did not apply. The Tribunal rightly allowed assessee's appeal against demands of service tax.
The HC held that the services rendered by the assessee to Kerala Water Authority, a state government undertaking for providing civic amenities, did not constitute taxable 'Commercial and Industrial Construction Service' or 'Works Contract Service'. The amount paid by the assessee under mistaken impression was not payable under the Act, hence Section 11B of Central Excise Act, 1944 regarding unjust enrichment did not apply. The Tribunal rightly allowed assessee's appeal against demands of service tax.
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