Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
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The AAR determined the tax classification for various water quality management service contracts. Pure services involving operation, maintenance, consultancy, and management without goods supply qualify for tax exemption under Notification No. 12/2017-Central Tax (Rate). Contracts involving composite supplies with goods exceeding 25% of contract value will be taxed differently. Specific work orders were analyzed, distinguishing between pure services (exempt), composite supplies (partially taxable), and pure goods supply (fully taxable). The ruling emphasized the constitutional context of water management services under Articles 243G and 243W, providing a nuanced interpretation of service and goods classification for tax purposes.
The AAR determined the tax classification for various water quality management service contracts. Pure services involving operation, maintenance, consultancy, and management without goods supply qualify for tax exemption under Notification No. 12/2017-Central Tax (Rate). Contracts involving composite supplies with goods exceeding 25% of contract value will be taxed differently. Specific work orders were analyzed, distinguishing between pure services (exempt), composite supplies (partially taxable), and pure goods supply (fully taxable). The ruling emphasized the constitutional context of water management services under Articles 243G and 243W, providing a nuanced interpretation of service and goods classification for tax purposes.
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