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 held that the appellant, as service recipient under the reverse charge mechanism, was not eligible for the exemption available to a non-taxable territory service provider under Notification No. 14/2004-ST; further, the exemption was conditional and limited to 1% of FOB, which the appellant exceeded and failed to substantiate through required EXP-4 filings. However, the Tribunal found no evidence of deliberate suppression with intent to evade duty and held the department's invocation of the extended period of limitation unjustified. Consequently the show cause notice was time-barred, the demand set aside, the impugned order quashed, and the appeal allowed in favour of the appellant.
CESTAT held that the appellant, as service recipient under the reverse charge mechanism, was not eligible for the exemption available to a non-taxable territory service provider under Notification No. 14/2004-ST; further, the exemption was conditional and limited to 1% of FOB, which the appellant exceeded and failed to substantiate through required EXP-4 filings. However, the Tribunal found no evidence of deliberate suppression with intent to evade duty and held the department's invocation of the extended period of limitation unjustified. Consequently the show cause notice was time-barred, the demand set aside, the impugned order quashed, and the appeal allowed in favour of the appellant.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
