Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
Centralised service tax registration fixes jurisdiction for issuing and deciding demand proceedings, and proceedings initiated by a different Commissionerate were held unsustainable where the taxpayer's centralised registration with Kolkata was undisputed. The Tribunal also held that the contract was for execution of specified loading and unloading work, not manpower supply, because payment was linked to output, the contractor retained supervision and control, and liability for improper handling remained with the contractor. On that basis, no reverse charge service tax liability arose. The demand failed both on jurisdiction and on merits, and the impugned order was set aside.
Centralised service tax registration fixes jurisdiction for issuing and deciding demand proceedings, and proceedings initiated by a different Commissionerate were held unsustainable where the taxpayer's centralised registration with Kolkata was undisputed. The Tribunal also held that the contract was for execution of specified loading and unloading work, not manpower supply, because payment was linked to output, the contractor retained supervision and control, and liability for improper handling remained with the contractor. On that basis, no reverse charge service tax liability arose. The demand failed both on jurisdiction and on merits, and the impugned order was set aside.
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