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- Whether reimbursement of expenses is leviable to GST?
Whether reimbursement of expenses is leviable to GST?
Issue Favourable to Tax Payer ?:- yes
Held - In terms of the above decision of the Hon’ble Apex Court, it was clearly held that there was no authority in law to include the reimbursab.....
Issue Favourable to Tax Payer ?:- no
Held - Stipend- We note that TLEF is authorized by Industry partner to make payment of stipend to Trainee (Third party) and TLEF is reimburse.....
Issue Favourable to Tax Payer ?:- no
Held - The applicant, being an approved NEEM (National Employability Enhancement Mission) facilitator partner with various trainers and Employers/C.....
Issue Favourable to Tax Payer ?:- no
Held - There is mention of only rate per manpower per month in the Work orders and total amount of work order is excluding EPF/ESIC/WC contribution.....
Issue Favourable to Tax Payer ?:- no
Held - The value of supply includes incidental expenses charged by the supplier in respect to renting of premises for the purpose of levy of tax ex.....
Issue Favourable to Tax Payer ?:- no
Held- A pure agent is one who while making a supply to the recipient, also receives and incurs expenditure on some other supply on behalf of the re.....
- 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 ?
