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...
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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