Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
The HC held that the departmental appeal was maintainable despite the monetary limit because the dispute raised a substantial question of law on whether the Barauni storage or discharge facility was incidental to pipeline transport or an independent taxable service. Reading the MOU with the statutory definition, the Court found that separate consideration was charged for the terminal facility and that, without storage at Barauni, the crude oil could not be moved to the next mode of transport. It rejected the contentions of self-service and double taxation, restored the Commissioner's order, and affirmed service tax, interest and penalties on the storage and warehousing service.
The HC held that the departmental appeal was maintainable despite the monetary limit because the dispute raised a substantial question of law on whether the Barauni storage or discharge facility was incidental to pipeline transport or an independent taxable service. Reading the MOU with the statutory definition, the Court found that separate consideration was charged for the terminal facility and that, without storage at Barauni, the crude oil could not be moved to the next mode of transport. It rejected the contentions of self-service and double taxation, restored the Commissioner's order, and affirmed service tax, interest and penalties on the storage and warehousing service.
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