Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
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A composite cargo handling arrangement could not be split to treat the transportation element as Goods Transport Agency service when the contractors had not issued consignment notes. The Tribunal noted that GTA classification under the Finance Act requires transport of goods by road and issuance of a consignment note; here, only consolidated monthly invoices were issued and the agreement described the service as cargo handling. As the service remained a composite cargo handling service, reverse charge liability on the transportation portion was not attracted and the service tax, interest and penalties were set aside.
A composite cargo handling arrangement could not be split to treat the transportation element as Goods Transport Agency service when the contractors had not issued consignment notes. The Tribunal noted that GTA classification under the Finance Act requires transport of goods by road and issuance of a consignment note; here, only consolidated monthly invoices were issued and the agreement described the service as cargo handling. As the service remained a composite cargo handling service, reverse charge liability on the transportation portion was not attracted and the service tax, interest and penalties were set aside.
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