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 affirmed the learned Member (Judicial)'s view that the appellants are entitled to SSI exemption and that turnover of goods manufactured by third-party job-workers on loan-license or principal-to-principal basis cannot be clubbed with the appellants' own clearances. The Tribunal held that including such job-workers' clearances would result in double taxation and that the job-workers are the manufacturers for exemption-calculation purposes. Accordingly, the appellants' appeals are to be allowed and the Revenue's appeal dismissed on this point. The matter is to be placed before the original Division Bench to record the majority view; no determination was made on valuation or limitation issues.
CESTAT affirmed the learned Member (Judicial)'s view that the appellants are entitled to SSI exemption and that turnover of goods manufactured by third-party job-workers on loan-license or principal-to-principal basis cannot be clubbed with the appellants' own clearances. The Tribunal held that including such job-workers' clearances would result in double taxation and that the job-workers are the manufacturers for exemption-calculation purposes. Accordingly, the appellants' appeals are to be allowed and the Revenue's appeal dismissed on this point. The matter is to be placed before the original Division Bench to record the majority view; no determination was made on valuation or limitation issues.
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