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...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
Outdoor catering exemption extends to organised pantry and catering arrangements supplying beverages, sandwiches and refreshments where the catering arrangement as a whole provides a substantial and satisfying meal. The expression is not confined to lunch or dinner, and individual menu items cannot be isolated to deny exemption. For composite catering contracts involving food and beverages subject to VAT, the taxable service value must be separately identified under the contract and valuation provisions; service tax cannot be demanded on the entire consideration by assumption. Extended limitation does not apply where registration, returns, agreements, invoices and VAT records disclose all primary facts and the dispute concerns only interpretation of the exemption. The demand, interest and penalties were set aside.
Outdoor catering exemption extends to organised pantry and catering arrangements supplying beverages, sandwiches and refreshments where the catering arrangement as a whole provides a substantial and satisfying meal. The expression is not confined to lunch or dinner, and individual menu items cannot be isolated to deny exemption. For composite catering contracts involving food and beverages subject to VAT, the taxable service value must be separately identified under the contract and valuation provisions; service tax cannot be demanded on the entire consideration by assumption. Extended limitation does not apply where registration, returns, agreements, invoices and VAT records disclose all primary facts and the dispute concerns only interpretation of the exemption. The demand, interest and penalties were set aside.
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