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...
HC upheld constitutional validity of service tax provisions under Finance Act 1994 sub-clauses (zzzzv) & (zzzzw) of clause 105, Sec. 65. Parliament's authority to levy service tax derives from Entry 97 List I (residuary powers) of Constitution. Court confirmed distinct taxable events can exist within single transaction - service tax under federal jurisdiction and sales tax under state powers (Entry 54 List II) are mutually exclusive with different tax incidences. Multiple taxes permissible when imposed under different statutes with distinct aspects. State's power to levy sales tax does not conflict with federal authority to impose service tax as they target separate components of transaction. Appeal challenging constitutional validity dismissed.
HC upheld constitutional validity of service tax provisions under Finance Act 1994 sub-clauses (zzzzv) & (zzzzw) of clause 105, Sec. 65. Parliament's authority to levy service tax derives from Entry 97 List I (residuary powers) of Constitution. Court confirmed distinct taxable events can exist within single transaction - service tax under federal jurisdiction and sales tax under state powers (Entry 54 List II) are mutually exclusive with different tax incidences. Multiple taxes permissible when imposed under different statutes with distinct aspects. State's power to levy sales tax does not conflict with federal authority to impose service tax as they target separate components of transaction. Appeal challenging constitutional validity dismissed.
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