Power to receive documentary evidence upheld; documents referred in complaint may be placed on record without amendment where omission was inadvertent...
Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
Canteen recoveries from employees were treated as taxable consideration: the AAR held that the employer's provision of a canteen was ancillary to its business, and the salary deduction represented payment for a separate supply by the employer to employees, so GST was payable on the amount recovered. Input tax credit on GST charged by the canteen contractor was denied because the inward supply was restaurant service taxable at the notified concessional rate without input tax credit, which could not be overridden by the general ITC provision. Notice pay recovery was held not taxable, because it was a deterrent for premature exit rather than consideration for tolerating an act, and the employee received nothing in return.
Canteen recoveries from employees were treated as taxable consideration: the AAR held that the employer's provision of a canteen was ancillary to its business, and the salary deduction represented payment for a separate supply by the employer to employees, so GST was payable on the amount recovered. Input tax credit on GST charged by the canteen contractor was denied because the inward supply was restaurant service taxable at the notified concessional rate without input tax credit, which could not be overridden by the general ITC provision. Notice pay recovery was held not taxable, because it was a deterrent for premature exit rather than consideration for tolerating an act, and the employee received nothing in return.
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