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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 - It was found that from the terms and conditions as referred above in respect of Article VI, Article VIII, and Article XII of the Association.....
Issue Favourable to Tax Payer ?:- yes
Held - We find that this very Bench, in the case of M/s. Taanya Tours Travels & Freight Forwarders Pvt. Ltd. (Final Order No. 41515-41516/2018 .....
Issue Favourable to Tax Payer ?:- yes
Held - The next issue is with regard to income received from the airlines for cancellation of tickets. The issue stands covered by the decisions ci.....
Issue Favourable to Tax Payer ?:- no
Held - In the present case, the agreement provides that the liability of payment of these liquidated damages by the Contractor wi.....
Issue Favourable to Tax Payer ?:- no
Held - In the present case, the agreement provides that the liability of payment of these liquidated damages by the Contractor will be established .....
Issue Favourable to Tax Payer ?:- yes
Held - We note that the same are being retained by the appellant from the initial amounts given to them for booking a booth, when the same is subse.....
- 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 ?
