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 services provided by the appellant to its overseas group entities qualified as export of services under the Export of Service Rules, 2005, since consideration was received in convertible foreign exchange and the benefit accrued to foreign entities. The appellant was not an intermediary. Operating fees relatable to salaries of hotel owners' employees were treated as pure agent expenses and excluded from taxable value; employer-employee services were not taxable under s.65B(44). Reimbursement of expenses and cost-sharing with associated enterprises did not constitute taxable services. Consequently, the service tax demands, interest and penalties were set aside and the appeal was allowed.
CESTAT held that services provided by the appellant to its overseas group entities qualified as export of services under the Export of Service Rules, 2005, since consideration was received in convertible foreign exchange and the benefit accrued to foreign entities. The appellant was not an intermediary. Operating fees relatable to salaries of hotel owners' employees were treated as pure agent expenses and excluded from taxable value; employer-employee services were not taxable under s.65B(44). Reimbursement of expenses and cost-sharing with associated enterprises did not constitute taxable services. Consequently, the service tax demands, interest and penalties were set aside and the appeal was allowed.
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