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Indeed, it is valid, ‘Life is unexpected!’. Who might have envisioned that while the country
occupied with a political discussion on the word ‘intolerance’, the GST Department,
nowadays suspect everything to be an act of tolerance.
One of the most contentious issues under the service tax as well as the GST regime has
been the scope of “agreeing to the obligation to refrain from an act, or to tolerate an act
or situation, or to do an act” appearing in Section 66E(e) of the Finance Act, 1994 and
Schedule II of the CGST Act, 2017.