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- Whether GST is leviable on employee recoveries ?
Whether GST is leviable on employee recoveries ?
Issue Favourable to Tax Payer ?:- yes
Held - We hold that ITC will be available to the applicant in respect of food and beverages as canteen facility is to be obligatorily provided unde.....
Issue Favourable to Tax Payer ?:- yes
Held - In terms of circular No. 172/04/2022-GST, it is clarified that perquisites provided by the 'employer' to the 'employee' in terms of contract.....
Issue Favourable to Tax Payer ?:- no
Held - We find that it has been claimed that they are adding 10% mark up cost on the cost of service provider for payment, but did not provided the.....
Issue Favourable to Tax Payer ?:- yes
Held - On a conjoint reading of the above, it is evident that [a] the canteen facility is provided by the applicant to the full time employees of i.....
Issue Favourable to Tax Payer ?:- yes
Held - The first issue to be decided is whether the subsidized deduction made by the applicant from the employees, who are availing food in the fac.....
Issue Favourable to Tax Payer ?:- yes
Held - The first issue is regarding provision of canteen services to the employees of the applicant by the third-party service provider. It is seen.....
- 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 ?
