Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
CESTAT allowed the appeal, set aside the impugned order and quashed the demand. The tribunal held that the appellant established receipt and nature of services via ST-3 returns, balance-sheet figures and Form 26AS, entitling it to exemption for services rendered to educational institutions and supplies to the E-Village under the relevant notification. The tribunal rejected the authority's reliance on technical defects in invoices, affirmed that the provider's liability is distinct from the recipient's (negating reverse-charge attribution to the appellant), and found no justification for invoking the extended period of limitation. Consequential demands of service tax, interest and penalty were found without merit and discharged.
CESTAT allowed the appeal, set aside the impugned order and quashed the demand. The tribunal held that the appellant established receipt and nature of services via ST-3 returns, balance-sheet figures and Form 26AS, entitling it to exemption for services rendered to educational institutions and supplies to the E-Village under the relevant notification. The tribunal rejected the authority's reliance on technical defects in invoices, affirmed that the provider's liability is distinct from the recipient's (negating reverse-charge attribution to the appellant), and found no justification for invoking the extended period of limitation. Consequential demands of service tax, interest and penalty were found without merit and discharged.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
