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- Scope of Supply
- Composite/ mixed supply
- How to identify supply as Composite or Mixed supply and their taxability ?
How to identify supply as Composite or Mixed supply and their taxability ?
Issue Favourable to Tax Payer ?:- no
Held - We find that naturally bundled services are those services wherein one of the services is the main service and the other services combined w.....
Issue Favourable to Tax Payer ?:- no
Held - We find that in the instant case the appellant is supplying various services like supply of food, TV in dining hall, Playroom, Gym, Housekee.....
Issue Favourable to Tax Payer ?:- no
Held - If current nature of supply of services is tested based on above factors, it can be ascertained that the provision of hostel accommodation c.....
Issue Favourable to Tax Payer ?:- no
Held - In the present case what immediately comes to mind is that all the products are equally important for the printing to happen. It is not that.....
Issue Favourable to Tax Payer ?:- no
Held - There is no dispute that the Agency contract in question involves two taxable supplies of services i.e promotion and marketing service and a.....
Issue Favourable to Tax Payer ?:- no
Held - The incidence of after-sale and warranty services is contingent upon the successful supply of materials and is not contingent upon the marke.....
- Whether reimbursement of expenses is leviable to GST?
- Whether input tax credit is admissible if the invoice/debit note is missing in Form GSTR-2A/2B or tax remain unpaid by the supplier ?
- Whether marketing and sales promotion services to customers located outside India is intermediary or export of services ?
- Whether order / show cause notice is valid if passed without pre-show cause notice consultation or GST DRC-01 (summary SCN) or GST DRC-01A (tax intimation notice) ?
- Whether recovery proceedings can be initiated if assessee is willing to file an appeal ?
- Whether input tax credit can be transferred to the transferee entity in case of an inter-state business transfer ?
- Whether interest is payable for the period during which the reply to the deficiency memo remains pending ?
- Whether combined show cause notice can be issued covering multiple financial years ?
- Whether tax can be recovered by Department without prior intimation in Form DRC-01D ?
- Whether a penalty equal to 200% of the tax amount can be demanded in case of detention or seizure of goods ?
