- Meghalaya HC stays recovery of GST on royalty paid for mining rights to State
- Composition Scheme cannot be denied merely for discharge of service tax under different Head prior to 01.06.2007
- Reopening by change of opinion on facts already examined is not valid
- Pre-deposit refund cannot be denied for payment under excise Duty instead of Service Tax
- Section 234E late fees cannot be levied for delay due to technical error
- Value of deemed export is to be included for computing (FOB) value of exports
- No provisions in CGST Act or rules to allow payment of profiteered amount in instalments
- Work Contract service to IIT-Bhubaneswar entitled for concessional rate of 12% GST
- Service by way of grant of mining rights by State Govt classifiable under heading 997337
Source Taxguru
