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...
Section 174(2)(e) of the CGST Act saved investigation, inquiry, assessment, adjudication and other legal proceedings after omission of Chapter V of the Finance Act, 1994. The HC held that this saving clause preserved the authority to institute and continue service tax proceedings as if the earlier law had not been amended or repealed, so a show cause notice issued under the repealed service tax law remained valid. The writ challenge based on repeal was rejected, and the assessee was left to pursue adjudication independently in accordance with law.
Section 174(2)(e) of the CGST Act saved investigation, inquiry, assessment, adjudication and other legal proceedings after omission of Chapter V of the Finance Act, 1994. The HC held that this saving clause preserved the authority to institute and continue service tax proceedings as if the earlier law had not been amended or repealed, so a show cause notice issued under the repealed service tax law remained valid. The writ challenge based on repeal was rejected, and the assessee was left to pursue adjudication independently in accordance with law.
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