Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
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Loading railway-owned ballast into wagons using a JCB loader is treated as an independent cargo-handling service, not as part of the ballast supply. The ballast supply and subsequent loading were separately contracted, priced and invoiced, and title had passed to the Railways before loading; therefore, the activities were not naturally bundled as a composite supply. The service also does not constitute a works contract because it does not relate to immovable property. As the activity involved handling and loading only, without transportation or operation of railway rolling stock, it is classifiable as other cargo and baggage handling service under SAC 996719 and taxable at 18%.
Loading railway-owned ballast into wagons using a JCB loader is treated as an independent cargo-handling service, not as part of the ballast supply. The ballast supply and subsequent loading were separately contracted, priced and invoiced, and title had passed to the Railways before loading; therefore, the activities were not naturally bundled as a composite supply. The service also does not constitute a works contract because it does not relate to immovable property. As the activity involved handling and loading only, without transportation or operation of railway rolling stock, it is classifiable as other cargo and baggage handling service under SAC 996719 and taxable at 18%.
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