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...
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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