Interactive flat panels meeting automatic data processing conditions are distinguished from monitors, while later classification clarifications apply ...
Statutory transfer formalities invalidated alleged share and property transfers, while retrospective record manipulation constituted oppression and mi...
Provisional attachment of laundered funds and equivalent-value property sustained, with statutory protection limited to pension, gratuity and providen...
Demurrage charges and dispatch money under charter party arrangements were held not taxable as port services or declared service because the demands failed to identify the actual service provider and recipient, and the amounts were contractual adjustments linked to freight and delivery obligations rather than consideration for a separate service. The reverse charge demand on consulting engineering service also failed because the foreign contractor had an Indian establishment that was registered, discharged service tax on forward charge, and the appellant reimbursed that tax under the contract; section 66A could not be invoked to impose a second levy on the same transaction. The related penalties were set aside.
Demurrage charges and dispatch money under charter party arrangements were held not taxable as port services or declared service because the demands failed to identify the actual service provider and recipient, and the amounts were contractual adjustments linked to freight and delivery obligations rather than consideration for a separate service. The reverse charge demand on consulting engineering service also failed because the foreign contractor had an Indian establishment that was registered, discharged service tax on forward charge, and the appellant reimbursed that tax under the contract; section 66A could not be invoked to impose a second levy on the same transaction. The related penalties were set aside.
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