Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
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The AAAR upheld the AAR's ruling that services provided by the appellant to the Telangana State Government are not exempt under GST. Entry 6 of Notification 12/2017 exempts services provided by the Government, not to the Government. Additionally, services provided by the appellant on behalf of the Government to business entities fall under the exception to this entry and are therefore taxable. The appeal was filed within the prescribed time limit (filed on 1.11.2021, within 30 days of AAR communication on 4.10.2021). The appellant's representatives confirmed during the hearing that GST has been paid on these services since inception, indicating no practical dispute exists.
The AAAR upheld the AAR's ruling that services provided by the appellant to the Telangana State Government are not exempt under GST. Entry 6 of Notification 12/2017 exempts services provided by the Government, not to the Government. Additionally, services provided by the appellant on behalf of the Government to business entities fall under the exception to this entry and are therefore taxable. The appeal was filed within the prescribed time limit (filed on 1.11.2021, within 30 days of AAR communication on 4.10.2021). The appellant's representatives confirmed during the hearing that GST has been paid on these services since inception, indicating no practical dispute exists.
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