Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
The Tribunal interpreted Sl. No. 226 of Notification No. 1/2017-Integrated Tax (Rate) on a plain reading of the words "LED lights or fixtures including LED lamps" and held that "including" is a word of enlargement, not restriction. It rejected the narrower construction that would confine the benefit only to fixtures fitted with or containing LED lamps. On that interpretation, imported lighting fixtures were held eligible for the concessional rate, and the demand, interest and penalty raised on denial of the notification benefit were set aside.
The Tribunal interpreted Sl. No. 226 of Notification No. 1/2017-Integrated Tax (Rate) on a plain reading of the words "LED lights or fixtures including LED lamps" and held that "including" is a word of enlargement, not restriction. It rejected the narrower construction that would confine the benefit only to fixtures fitted with or containing LED lamps. On that interpretation, imported lighting fixtures were held eligible for the concessional rate, and the demand, interest and penalty raised on denial of the notification benefit were set aside.
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