Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Cleaning and on-board housekeeping services supplied to Indian Railways are described as exempt from service tax. Before 1 July 2012, cleaning railway stations and coaches was treated as outside taxable cleaning services because those locations and rolling stock were not commercial or industrial premises. From that date, cleaning, sanitation, conservancy, waste management, toilet disinfection and related housekeeping were treated as municipal functions provided to Government and covered by Entry 25 of Notification No. 25/2012-ST. The notes also state that extended limitation cannot rest on suppression where the Department already knew the same activities and facts, and that retention of collected service tax requires supporting evidence.
Cleaning and on-board housekeeping services supplied to Indian Railways are described as exempt from service tax. Before 1 July 2012, cleaning railway stations and coaches was treated as outside taxable cleaning services because those locations and rolling stock were not commercial or industrial premises. From that date, cleaning, sanitation, conservancy, waste management, toilet disinfection and related housekeeping were treated as municipal functions provided to Government and covered by Entry 25 of Notification No. 25/2012-ST. The notes also state that extended limitation cannot rest on suppression where the Department already knew the same activities and facts, and that retention of collected service tax requires supporting evidence.
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