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- Whether GST is leviable on employee recoveries ?
Whether GST is leviable on employee recoveries ?
Issue Favourable to Tax Payer ?:- no
Held - In the instant case, the applicant and their employees are related persons and the supply is of canteen services (SAC 996333), wherein open .....
Issue Favourable to Tax Payer ?:- no
Held - The applicant supplies food to their employees at a nominal cost, and the same is the consideration for such supply made by the applicant on.....
Issue Favourable to Tax Payer ?:- yes
Held - Notice pay does not result into the provision of service by either party, it is sort of compensation either to employee or employer and not .....
Issue Favourable to Tax Payer ?:- yes
Held - The Provision of Services of transports and canteen facility to its employees is as per the contractual agreement between the employee and t.....
Issue Favourable to Tax Payer ?:- yes
Held - M/s. Emcure has arranged a canteen for its employees, which is run by a Canteen Service Provider. As per their arrangement, part of the Cant.....
Issue Favourable to Tax Payer ?:- yes
Held - M/s Cadila has arranged a canteen for its employees, which is run by a Canteen Service Provider. As per their arrangement, part of the Cante.....
- 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 ?
