Duplicate PAN allocation requires record verification and deactivation reasons before assessment-related transactions can be attributed to an assessee...
Faceless assessment safeguards require requested personal hearings and adequate final show-cause response time, failing which reassessment is required...
Embezzlement losses in charitable institutions remain allowable when misappropriation is established, irrecoverable, and not a specified-person benefi...
National long-distance undertaking status supports deduction where separately licensed infrastructure, resources, revenue, and expenditure establish c...
Agency reimbursement income follows contractual deposit-liability computation, while pending deposit collections do not constitute deemed-dividend loa...
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The AAAR dismissed the appeal, holding that GST is applicable on canteen charges recovered from contractual workers, but not from direct employees. While providing canteen facilities is mandatory under Section 46 of Factories Act, the appellant failed to establish that it assumed responsibility as primary employer due to contractor's failure to fulfill statutory obligations. Evidence indicated contractors were paid gross amounts including canteen allowances. Input tax credit (ITC) remains available only for canteen services provided to direct employees under the Factories Act mandate, not for contractual workers. The AAAR rejected the appellant's reliance on Circular No. 172/4/2022-GST, as the contractual arrangement did not qualify under the specified exemptions.
The AAAR dismissed the appeal, holding that GST is applicable on canteen charges recovered from contractual workers, but not from direct employees. While providing canteen facilities is mandatory under Section 46 of Factories Act, the appellant failed to establish that it assumed responsibility as primary employer due to contractor's failure to fulfill statutory obligations. Evidence indicated contractors were paid gross amounts including canteen allowances. Input tax credit (ITC) remains available only for canteen services provided to direct employees under the Factories Act mandate, not for contractual workers. The AAAR rejected the appellant's reliance on Circular No. 172/4/2022-GST, as the contractual arrangement did not qualify under the specified exemptions.
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