Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
The AAR held that the applicant's supply of manpower to a Govt. space research centre constitutes "manpower recruitment and supply services" and is a taxable supply under the CGST Act. Interim payments made by the recipient to outsourced workers during the COVID-19 lockdown, pursuant to contractual arrangements, form part of the consideration for such taxable services. The subsequent disbursement of the entire amount to workers does not alter the taxability or reduce the taxable value. The office memorandum treating contractual/outsourced staff as "on duty" during lockdown and directing continued payment of wages is a labour-protection measure and does not create any GST exemption. As no specific exemption applies, GST is payable on the full consideration, and the applicant must regularise the corresponding tax liability.
The AAR held that the applicant's supply of manpower to a Govt. space research centre constitutes "manpower recruitment and supply services" and is a taxable supply under the CGST Act. Interim payments made by the recipient to outsourced workers during the COVID-19 lockdown, pursuant to contractual arrangements, form part of the consideration for such taxable services. The subsequent disbursement of the entire amount to workers does not alter the taxability or reduce the taxable value. The office memorandum treating contractual/outsourced staff as "on duty" during lockdown and directing continued payment of wages is a labour-protection measure and does not create any GST exemption. As no specific exemption applies, GST is payable on the full consideration, and the applicant must regularise the corresponding tax liability.
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