Charity-run tree plantation and maintenance for environmental preservation qualifies as "charitable activity", making supplies GST-exempt under Notifi...
Drawings/designs supply and erection supervision fees from German contractor: designs non-taxable; supervision taxed as FTS/PE depending on six-month ...
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Forfeited security deposits and earnest money deposits do not constitute consideration because no quid pro quo or activity was performed; therefore such forfeitures are not taxable and the related service-tax demand is set aside. Fees charged for supplying tender documents are equivalent to sale of documents rather than a service, as no service is rendered to bidders; the service-tax demand on tender fees is overturned. Invocation of the extended limitation period requires positive, deliberate evasion or suppression; absent such intent or affirmative conduct, the extended-period demand is barred and the impugned order is set aside.
Forfeited security deposits and earnest money deposits do not constitute consideration because no quid pro quo or activity was performed; therefore such forfeitures are not taxable and the related service-tax demand is set aside. Fees charged for supplying tender documents are equivalent to sale of documents rather than a service, as no service is rendered to bidders; the service-tax demand on tender fees is overturned. Invocation of the extended limitation period requires positive, deliberate evasion or suppression; absent such intent or affirmative conduct, the extended-period demand is barred and the impugned order is set aside.
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