Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Service-tax liability does not arise where group companies merely reimburse employee costs without outsourcing business functions. Transfer of the right to use multi-function printers constitutes a deemed sale outside the service-tax levy, while VAT-paid spare parts, toner and consumables supplied under maintenance arrangements qualify for exemption as goods sold, subject to notification conditions. Sale of course material to independent training providers is not commercial training or coaching, and separately documented goods remain excludible. Mere display of a customer-supplied logo, without creating or designing an advertisement, is not advertising agency service. Extended limitation cannot apply where departmental audit already disclosed the relevant facts. Post-negative-list demands cannot rely on repealed positive-list service categories; related interest and penalties consequently do not survive.
Service-tax liability does not arise where group companies merely reimburse employee costs without outsourcing business functions. Transfer of the right to use multi-function printers constitutes a deemed sale outside the service-tax levy, while VAT-paid spare parts, toner and consumables supplied under maintenance arrangements qualify for exemption as goods sold, subject to notification conditions. Sale of course material to independent training providers is not commercial training or coaching, and separately documented goods remain excludible. Mere display of a customer-supplied logo, without creating or designing an advertisement, is not advertising agency service. Extended limitation cannot apply where departmental audit already disclosed the relevant facts. Post-negative-list demands cannot rely on repealed positive-list service categories; related interest and penalties consequently do not survive.
Note: It is a system-generated summary and is for quick reference only.
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