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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 - Compensation can be of two forms : un-liquidated damages or liquidated damages. If the suffering party sues the other .....
Issue Favourable to Tax Payer ?:- yes
Held - We find that the Tribunal in the case of South Eastern Coalfields Limited has examined in detail the provisions of Declared Service und.....
Issue Favourable to Tax Payer ?:- no
Held - Liquidated damages are demanded by the applicant from the contractor due to the delay in commissioning of the project and postponement .....
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 ?:- no
Held - These damages are claimed by the applicant from the contractee due to the delays in making available possession of site, drawings &.....
Issue Favourable to Tax Payer ?:- no
Held - The applicant has submitted that cancellation charges collected from the passengers may be shared with the owners or drivers. The activity o.....
- 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 ?
