Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Centage charges collected for project management consultancy, involving only supervision, coordination and administrative management without any transfer of property in goods or works contract, were held to constitute "pure services." As such services were supplied to Government/local authorities in relation to functions entrusted to Panchayats/Municipalities under Articles 243G/243W read with the Eleventh and Twelfth Schedules, they were held exempt under Entry 3 of Notification No. 12/2017-CTR, rendering the centage charges non-taxable under GST. Refund of GST already paid was held to be governed solely by Section 54, requiring filing within two years from the date of tax payment; the authority lacked jurisdiction to relax this limitation. - AAR
Centage charges collected for project management consultancy, involving only supervision, coordination and administrative management without any transfer of property in goods or works contract, were held to constitute "pure services." As such services were supplied to Government/local authorities in relation to functions entrusted to Panchayats/Municipalities under Articles 243G/243W read with the Eleventh and Twelfth Schedules, they were held exempt under Entry 3 of Notification No. 12/2017-CTR, rendering the centage charges non-taxable under GST. Refund of GST already paid was held to be governed solely by Section 54, requiring filing within two years from the date of tax payment; the authority lacked jurisdiction to relax this limitation. - AAR
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