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- Scope of Supply
- Valuation of Supply
- Whether discount is to be included in value of supply ?
Whether discount is to be included in value of supply ?
Issue Favourable to Tax Payer ?:- yes
Held - For an activity to be considered as promotional, it is necessary that a service provider must promote or endorse the service of the client. .....
Issue Favourable to Tax Payer ?:- no
Held - The appellant enters into an agreement (Distributions agreement) dated 25.09.2003 with the authorized dealers/stockists for distribution/sup.....
Issue Favourable to Tax Payer ?:- yes
Held - The first issue that arises for consideration is whether service tax would be leviable on incentives prior to July, 2012.
It is clear .....
Issue Favourable to Tax Payer ?:- no
Held - The additional discount / scheme discount is given by the applicant to the customers as directed by the supplier of goods / principal compan.....
Issue Favourable to Tax Payer ?:- yes
Held - From a perusal of various case laws relied by the appellant, we note that the discounts/incentives received by the appellant from MUL cannot.....
- 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 ?
