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 ...
AAR held that the applicant's activity of supplying fitted assets on hire to occupants of a building constitutes leasing or renting services, as the applicant remains the legal owner and only grants access to utilities without transfer of possession. The installed assets, having become integral to the building, lose their character as movable goods; therefore, the supply is not leasing or renting of goods. The various services provided through machines and systems for a single consolidated per sq. ft. charge do not reveal any naturally bundled elements or principal supply and are therefore characterized as a mixed supply. Consequently, the transaction falls under serial no. 17(viii) of the relevant rate notification and is liable to GST at 18%.
AAR held that the applicant's activity of supplying fitted assets on hire to occupants of a building constitutes leasing or renting services, as the applicant remains the legal owner and only grants access to utilities without transfer of possession. The installed assets, having become integral to the building, lose their character as movable goods; therefore, the supply is not leasing or renting of goods. The various services provided through machines and systems for a single consolidated per sq. ft. charge do not reveal any naturally bundled elements or principal supply and are therefore characterized as a mixed supply. Consequently, the transaction falls under serial no. 17(viii) of the relevant rate notification and is liable to GST at 18%.
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