Case Laws

EPC contract for upgradation of facilities at an oil field is classifiable as a "work contract" as not as "Support service to mining"

Housing Society is not eligible for ITC where the contractor has provided works contract service for repairs, renovations & rehabilitation works

Mere suspicion is not sufficient to invoke the provision of confiscation u/s 130

Revocation of Cancellation of Registration to be considered afresh as the petitioner is carrying his business from home due to COVID

Supply of batteries for use in warships such as submarines of the Indian Navy attracts 5% GST

Interim Order permitting petitioner to pay GST (on Monthly Maintenance Charges) only towards the exceeded amount over and above the sum of Rs. 7,500/- is STAYED

No TDS when supply takes place between persons notified in Notf. 73/2018-Central Tax

Impending proceedings under Section 74 cannot be a ground to exercise power under Section 83 for the provisional attachment

Educational assessment examination (ASSET) with its variants provided to school/educational organization is not exempted from payment of GST. AAR ruling set aside.

Payment of settlement fees against demand made by foreign entity attracts GST under RCM