Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
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Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
CESTAT held that the extended period of limitation was wrongly invoked in the first show cause notice. The service tax demand on amounts received from foreign counterparts under reverse charge mechanism is upheld within the normal limitation period. The appellant's incorrect understanding of tax law was deemed a reasonable cause. All penalties were set aside under section 80. The appeal was partially allowed, with the matter remanded to the Commissioner for calculating and appropriating tax and interest payments already made.
CESTAT held that the extended period of limitation was wrongly invoked in the first show cause notice. The service tax demand on amounts received from foreign counterparts under reverse charge mechanism is upheld within the normal limitation period. The appellant's incorrect understanding of tax law was deemed a reasonable cause. All penalties were set aside under section 80. The appeal was partially allowed, with the matter remanded to the Commissioner for calculating and appropriating tax and interest payments already made.
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