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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 ?:- no
Held - In the present case, Liquidated damages are claimed by the applicant from the contractor due to the delay in performance of the contrac.....
Issue Favourable to Tax Payer ?:- yes
Held - The Appellant had no choice of tolerating cancellation or not. The Appellant has not chosen to tolerate the cancellation. The cancellation w.....
Issue Favourable to Tax Payer ?:- yes
Held - There is substance in the submission advanced by the learned counsel for the Appellant that no service tax is payable on the amount collecte.....
Issue Favourable to Tax Payer ?:- yes
Held - In the instant case, the said amount has not been collected towards any activity liable for Service Tax but as compensation/penalty for brea.....
Issue Favourable to Tax Payer ?:- yes
Held - It was found that as per Finance Act, 1994, the basic element to charge Service Tax is the element of service i.e. there should be an activi.....
Issue Favourable to Tax Payer ?:- yes
Held - In the instant case, the parties entered into the Agreement dated 12.07.2011 for import of a specified quantity of coal and for availin.....
- 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 ?
