Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
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HC ruled that the petitioners' apartment/duplex allotment involved GST liability based on payments made during construction period prior to completion certificate. The court determined that contractual agreements and partial consideration paid before project completion on 31.12.2018 triggered service tax obligations under Section 7 and Schedule II of CGST Act, 2017. The transaction's essence, involving payments during construction phase, constituted supply of services requiring GST. Consequently, the respondent-BDA's GST demand was deemed legally valid and the writ petition was dismissed.
HC ruled that the petitioners' apartment/duplex allotment involved GST liability based on payments made during construction period prior to completion certificate. The court determined that contractual agreements and partial consideration paid before project completion on 31.12.2018 triggered service tax obligations under Section 7 and Schedule II of CGST Act, 2017. The transaction's essence, involving payments during construction phase, constituted supply of services requiring GST. Consequently, the respondent-BDA's GST demand was deemed legally valid and the writ petition was dismissed.
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