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...
Vicarious liability for non-realisation of export proceeds requires proof that the director was in charge of and responsible for the company's business at the time of the contravention. The Tribunal held that most exports occurred after the director's resignation, one claim had not yet matured for realisation, and the complaint did not identify his specific role or any material showing personal responsibility for the unrealised proceeds. In the absence of a factual foundation establishing day-to-day control or responsibility, the department failed to discharge the burden for fastening penalty, and the penalty was cancelled.
Vicarious liability for non-realisation of export proceeds requires proof that the director was in charge of and responsible for the company's business at the time of the contravention. The Tribunal held that most exports occurred after the director's resignation, one claim had not yet matured for realisation, and the complaint did not identify his specific role or any material showing personal responsibility for the unrealised proceeds. In the absence of a factual foundation establishing day-to-day control or responsibility, the department failed to discharge the burden for fastening penalty, and the penalty was cancelled.
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