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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 - The applicant has submitted that cancellationcharges collected from the passengers may be shared with the owners or drivers. We find that &n.....
Issue Favourable to Tax Payer ?:- yes
Held - The issue that arose for consideration in Lemon Tree Hotel Hotel was whether forfeiture of the amount received by a hotel from a c.....
Issue Favourable to Tax Payer ?:- yes
Held - The appellant has stated that the amount of JPY 130,000,000/- was paid to compensate for the work undertaken by Honda Japan towards the comm.....
Issue Favourable to Tax Payer ?:- yes
Held - We also find that the all payments have been received towards the compensation for non performance of contract and the same will not be with.....
Issue Favourable to Tax Payer ?:- yes
Held - Admittedly, the customers pay an amount to the appellant in order to avail the hotel accommodation services, and not for agreeing to the obl.....
Issue Favourable to Tax Payer ?:- yes
Held - The applicant have also argued that the beneficial Circulars/Notification issued by the government have the retrospective effect. As such, t.....
- 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 ?
