Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
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The note concludes that services of carrying segregated municipal waste for a municipal corporation constitute a pure service and fall within activities entrusted to municipalities under Article 243W; therefore they meet the three conditions for exemption under Serial No. 3 of Notification No.12/2017: (i) absence of transfer of property in goods or a works contract/composite supply, (ii) recipient is a local authority constituted under Articles 243P/243Q, and (iii) service relates to a Twelfth Schedule municipal function; consequently the service is tax exempt under that entry.
The note concludes that services of carrying segregated municipal waste for a municipal corporation constitute a pure service and fall within activities entrusted to municipalities under Article 243W; therefore they meet the three conditions for exemption under Serial No. 3 of Notification No.12/2017: (i) absence of transfer of property in goods or a works contract/composite supply, (ii) recipient is a local authority constituted under Articles 243P/243Q, and (iii) service relates to a Twelfth Schedule municipal function; consequently the service is tax exempt under that entry.
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