https://www.taxtmi.com/caselaws?id=395383 The authority upheld the original ruling and dismissed the appeal filed by the appellant. The delay in filing the appeal was condoned as falling within the permissible period. Regarding the exemption from GST for services provided by sub-contractors, the authority strictly interpreted the exemption notification and found the appellant did not qualify. Despite acknowledging the appellant's ineligibility for input tax credit, the authority emphasized adherence to the eligibility criteria in exemption notifications, leading to the dismissal of the appeal. en-us Mon, 04 May 2020 00:00:00 +0530 Mon, 01 Mar 2021 16:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=395383 The authority upheld the original ruling and dismissed the appeal filed by the appellant. The delay in filing the appeal was condoned as falling within the permissible period. Regarding the exemption from GST for services provided by sub-contractors, the authority strictly interpreted the exemption notification and found the appellant did not qualify. Despite acknowledging the appellant's ineligibility for input tax credit, the authority emphasized adherence to the eligibility criteria in exemption notifications, leading to the dismissal of the appeal. Case-Laws GST Mon, 04 May 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=395383