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 appellant provided logistics services ancillary to Cargo Handling Services (CHS), not separate Business Support Services (BSS). The demand for additional service tax under BSS was set aside. The CESTAT held the appellant's services were correctly classified under CHS, not BSS. As the appellant admitted CHS liability, the extended period of limitation was incorrectly invoked. The liability was restricted to the normal period.
The appellant provided logistics services ancillary to Cargo Handling Services (CHS), not separate Business Support Services (BSS). The demand for additional service tax under BSS was set aside. The CESTAT held the appellant's services were correctly classified under CHS, not BSS. As the appellant admitted CHS liability, the extended period of limitation was incorrectly invoked. The liability was restricted to the normal period.
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