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...
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Tour operator services wholly begun, performed and ended within Jammu and Kashmir were outside the territorial reach of Chapter V of the Finance Act, 1994, because the levy operated only within its territorial limits and the State was excluded from section 64. Planning or booking activity outside the State did not bring the tours into the service tax net when the service was consumed within the excluded territory. The impugned demand was therefore set aside in full, the assessee's appeal was allowed, and the Revenue's appeal failed.
Tour operator services wholly begun, performed and ended within Jammu and Kashmir were outside the territorial reach of Chapter V of the Finance Act, 1994, because the levy operated only within its territorial limits and the State was excluded from section 64. Planning or booking activity outside the State did not bring the tours into the service tax net when the service was consumed within the excluded territory. The impugned demand was therefore set aside in full, the assessee's appeal was allowed, and the Revenue's appeal failed.
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