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...
Floating-rig services are classifiable as Supply of Tangible Goods Service, taxable only from 16 May 2008, rather than Mining Service. Service tax collected under the erroneous classification and borne by the service recipient lacked legal authority under Article 265, supporting refund even though the service provider had not challenged its assessment. Statutory refund limitation did not justify retention where payment arose from a mistake of law caused by misclassification. Certificates establishing that the recipient bore the tax burden supported the finding that refund would not result in unjust enrichment. Appellate authorities and the Tribunal could correct the classification error and grant refund without requiring a civil suit or writ petition.
Floating-rig services are classifiable as Supply of Tangible Goods Service, taxable only from 16 May 2008, rather than Mining Service. Service tax collected under the erroneous classification and borne by the service recipient lacked legal authority under Article 265, supporting refund even though the service provider had not challenged its assessment. Statutory refund limitation did not justify retention where payment arose from a mistake of law caused by misclassification. Certificates establishing that the recipient bore the tax burden supported the finding that refund would not result in unjust enrichment. Appellate authorities and the Tribunal could correct the classification error and grant refund without requiring a civil suit or writ petition.
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