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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 – The appellant, in the given case, does not provide any service in the form of “tolerance of an act” but facilitates the employee for s.....
Issue Favourable to Tax Payer ?:- yes
Held - There is no consideration within the meaning of Sec.2(31)(b) of the CGST Act, 2017 flowing from an act of forbearance in as much as there is.....
Issue Favourable to Tax Payer ?:- yes
Held - Since the provision of canteen facility by the applicant to its employees is not a transaction made in the course or furtherance of business.....
Issue Favourable to Tax Payer ?:- yes
Held - The Applicant is just paying the insurance premium amount to the insurance company and recovering the premium amount from its employees. The.....
Issue Favourable to Tax Payer ?:- yes
Held - Services by an employee to the employer in the course of or in relation to his employment have been placed out of the purview of GST. In pre.....
Issue Favourable to Tax Payer ?:- no
Held - There can be no dispute about this fact that the applicant as employer is tolerating the act or situation whereby the employee is not giving.....
- 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 ?
