Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
The AAR determined that leasing weekly market space to tender contractors for collecting entry fees from vendors/farmers constitutes a function entrusted to Panchayat under Article 243G. The activity is considered a public authority service and falls outside the GST taxable framework. The ruling clarifies that such activities, even when performed through contractors, remain exempt from taxation under Notification No. 14/2017-CT (Rate). The key principle is that the essential constitutional function remains unchanged regardless of administrative execution method. The back-to-back contract arrangement does not alter the fundamental nature of the service, and thus remains non-taxable, effectively preserving the constitutional intent of local government service provision.
The AAR determined that leasing weekly market space to tender contractors for collecting entry fees from vendors/farmers constitutes a function entrusted to Panchayat under Article 243G. The activity is considered a public authority service and falls outside the GST taxable framework. The ruling clarifies that such activities, even when performed through contractors, remain exempt from taxation under Notification No. 14/2017-CT (Rate). The key principle is that the essential constitutional function remains unchanged regardless of administrative execution method. The back-to-back contract arrangement does not alter the fundamental nature of the service, and thus remains non-taxable, effectively preserving the constitutional intent of local government service provision.
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