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...
CESTAT remanded a service tax dispute concerning a Town Panchayat's renting of immovable property. The case centered on whether municipal services qualified for tax exemption under sovereign functions. Following precedents from Madras HC in Cuddalore Municipality and St. Thomas Mount cases, the Tribunal determined that a detailed examination was necessary to establish if the services constituted sovereign functions. The matter was remanded to the Adjudicating Authority for fresh consideration, specifically to analyze the nature of services provided and their classification under sovereign functions. The extended period of limitation and local authority status were key elements requiring reassessment.
CESTAT remanded a service tax dispute concerning a Town Panchayat's renting of immovable property. The case centered on whether municipal services qualified for tax exemption under sovereign functions. Following precedents from Madras HC in Cuddalore Municipality and St. Thomas Mount cases, the Tribunal determined that a detailed examination was necessary to establish if the services constituted sovereign functions. The matter was remanded to the Adjudicating Authority for fresh consideration, specifically to analyze the nature of services provided and their classification under sovereign functions. The extended period of limitation and local authority status were key elements requiring reassessment.
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