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...
Construction of separate villas for individual purchasers, even within a gated layout with common amenities, did not amount to construction of a residential complex for service tax purposes. The Tribunal treated separately identified plots, individual approvals, and contracts with each buyer as independent constructions rather than a single building or buildings with more than twelve residential units. Common project identity and shared facilities were held insufficient to enlarge the taxable definition. The demand was therefore unsustainable, and the related interest and penalties also failed; the VCES declaration did not change that result.
Construction of separate villas for individual purchasers, even within a gated layout with common amenities, did not amount to construction of a residential complex for service tax purposes. The Tribunal treated separately identified plots, individual approvals, and contracts with each buyer as independent constructions rather than a single building or buildings with more than twelve residential units. Common project identity and shared facilities were held insufficient to enlarge the taxable definition. The demand was therefore unsustainable, and the related interest and penalties also failed; the VCES declaration did not change that result.
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