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- Whether supplies ancillary to the transmission and distribution of electricity are exempt ?
Whether supplies ancillary to the transmission and distribution of electricity are exempt ?
Issue Favourable to Tax Payer ?:- yes
Held - It is clear from the aforesaid judgment of the Gujarat High Court that the activities that are related/ancillary to transmission and di.....
Issue Favourable to Tax Payer ?:- yes
Held - The issue as per Revenue pertains to the non-payment of service tax towards services related to ‘Business Auxiliary Service’, ‘Consult.....
Issue Favourable to Tax Payer ?:- no
Held - As per Circular no. 34/8/2018-GST dated 1st March, 2018 issued by Ministry of Finance, Government of India, it was clarified that the servic.....
Issue Favourable to Tax Payer ?:- yes
Held - Supply of Electricity is a continuous supply while the other service required for development of transmission facilities, supervision charge.....
Issue Favourable to Tax Payer ?:- no
Held - Consideration for both services are charged separately and, hence, the value of “Construction Services” cannot form part of the value of.....
Issue Favourable to Tax Payer ?:- no
Held - we observe that, for a supply to be consider as a composite supply, its constituent supplies should be so integrated with each other that on.....
- 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 ?
