Expenses for overseas film shooting treated as services availed outside India, so no reverse charge service tax liability; cenvat reversals and penalt...
Electricity consumptionbased clandestine production estimates under the repealed Central Excise Act found insufficient; demand quashed and appeals all...
Employee recoveries for canteen and bus transportation facilities are taxable to the extent the employer recovers consideration from employees, because the arrangement involves a supply by the employer to employees in the course of business; the employer-borne concessional portion is treated as a non-taxable perquisite under the employment relationship. Notice pay recovery is not consideration for tolerating an act or situation, but a contractual deterrent or compensation under the employment arrangement, so it falls outside GST.
Employee recoveries for canteen and bus transportation facilities are taxable to the extent the employer recovers consideration from employees, because the arrangement involves a supply by the employer to employees in the course of business; the employer-borne concessional portion is treated as a non-taxable perquisite under the employment relationship. Notice pay recovery is not consideration for tolerating an act or situation, but a contractual deterrent or compensation under the employment arrangement, so it falls outside GST.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4816 
Join Channel 
