Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
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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