Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Security services consisting solely of deployment of guards are classified as pure services because they involve no supply of goods or works contracts; accordingly the supply to FCI qualifies as a service-only activity. However, the exemption in Sl. No. 3 of Notification No. 12/2017-Central Tax (Rate) requires the recipient to be the Central Government, a State Government, a Union territory or a local authority; a 'Government Entity' established by statute (FCI) does not fall within those specified recipient categories. Therefore the entry's exemption does not apply to security services supplied to FCI.
Security services consisting solely of deployment of guards are classified as pure services because they involve no supply of goods or works contracts; accordingly the supply to FCI qualifies as a service-only activity. However, the exemption in Sl. No. 3 of Notification No. 12/2017-Central Tax (Rate) requires the recipient to be the Central Government, a State Government, a Union territory or a local authority; a 'Government Entity' established by statute (FCI) does not fall within those specified recipient categories. Therefore the entry's exemption does not apply to security services supplied to FCI.
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