Delayed-payment surcharge is not taxable tolerance consideration where it penalises default, while meter testing follows electricity distribution trea...
Works-contract goods transfers remain outside service tax, while qualifying lift irrigation works receive exemption and extended limitation cannot app...
Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Original works exemption excludes standalone boulder transportation, leaving subcontracted railway-project transport services subject to service tax l...
Development rights transfers treated as immovable property, while construction abatement applies and repeated non-payment permits extended service-tax...
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Redemption fine imposed in lieu of confiscation cannot be included in the estimated amount payable under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. High Court treated the issue as covered by an earlier High Court ruling and noted that the related special leave petition had been dismissed. The inclusion of redemption fine was quashed, and the authorities were directed to recalculate the Scheme liability after excluding it. A discharge certificate must issue once the legally recoverable dues are paid and all Scheme conditions are met.
Redemption fine imposed in lieu of confiscation cannot be included in the estimated amount payable under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. High Court treated the issue as covered by an earlier High Court ruling and noted that the related special leave petition had been dismissed. The inclusion of redemption fine was quashed, and the authorities were directed to recalculate the Scheme liability after excluding it. A discharge certificate must issue once the legally recoverable dues are paid and all Scheme conditions are met.
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