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- Whether GST is payable on cancellation charges/ penalty/ liquidated damages ?
Whether GST is payable on cancellation charges/ penalty/ liquidated damages ?
Issue Favourable to Tax Payer ?:- yes
Held - We are of the view that the amount of MGU charges which is paid as 'liquidated damages' is an amount paid only .....
Issue Favourable to Tax Payer ?:- yes
Held - The contract entered into by the appellant with the contractors/ sub-contractors is not aimed at any activity to receive compensation by a b.....
Issue Favourable to Tax Payer ?:- no
Held - In the present case the service provider CHETTINAD LOGISTICS PRIVATE LIMITED in paying certain amount to the applicant. The.....
Issue Favourable to Tax Payer ?:- yes
Held - The CBIC has issued Circular No. 178/10/2022-GSTdated:3.8.2022 related to GST applicability on liquidated damages. As per para 7.1.6 of the .....
Issue Favourable to Tax Payer ?:- yes
Held - After hearing both sides, I find that this Bench of the Tribunal in the case of M/s. Neyveli Lignite Corporation Ltd. (supra) has followed t.....
Issue Favourable to Tax Payer ?:- yes
Held - Learned counsel for the appellant is justified in submitting that the issue stands covered by the Division Bench judgement of the Tribunal i.....
- 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 ?
