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.....

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.....

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.....

Held - The Applicant is just paying the insurance premium amount to the insurance company and recovering the premium amount from its employees. The.....

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.....

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.....