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...
The dominant issue was whether imposition of service tax on admission to amusement/entertainment facilities under the Finance Act, 1994 validly operated alongside State entertainment tax, or transgressed State legislative competence under Entry 62, List II. Interpreting "entertainment," "admission," and "payment for admission" in the State statute, and applying the doctrine of pith and substance, the levy was found to be on the very amusement/entertainment provided to and consumed by the entrant, not a distinct service aspect. Since the same aspect was already covered by Entry 62, the Union could not invoke the residuary Entry 97, List I to tax it. The impugned service tax levy was held beyond Union competence and the appeal was allowed. - HC
The dominant issue was whether imposition of service tax on admission to amusement/entertainment facilities under the Finance Act, 1994 validly operated alongside State entertainment tax, or transgressed State legislative competence under Entry 62, List II. Interpreting "entertainment," "admission," and "payment for admission" in the State statute, and applying the doctrine of pith and substance, the levy was found to be on the very amusement/entertainment provided to and consumed by the entrant, not a distinct service aspect. Since the same aspect was already covered by Entry 62, the Union could not invoke the residuary Entry 97, List I to tax it. The impugned service tax levy was held beyond Union competence and the appeal was allowed. - HC
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