The applicant sought a ruling to determine whether these exports were liable for GST following a 2022 notification that changed the tax treatment of pre-packaged goods.

CESTAT upheld service tax and interest on Pondicherry Engineering College’s technical testing services but waived the penalty for lack of intent to evade.

The logic behind TCS is vigilance. The government uses it as a tool to track big-ticket spending habits of individuals and businesses.