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‘The appellate authority held that rooftop solar power generating systems remain ‘movable property’ where they can be dismantled and relocated without substantial damage and therefore cannot be classified as works contracts under Section 2(119), CGST Act.
Rosoboronexport, Moscow is a governmental organisation and therefore, the said entity cannot be termed as a Science or Technocrat or scientific or technology institution or organisation and hence it the activity cannot fall under the category of “Scientific and Technical Consultancy Service.”
KAAR ruled that reimbursement of expenses at actual cost which are incurred by the employee on behalf of the company is not liable to tax and reverse charge mechanism is not applicable on reimbursement of expenses on actuals to a whole-time director of the company who is also an employee of the company.
Delhi High Court: In the process of hearing the petition filed by JK Mittal & Company with respect to the notifications issued