Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Wet lease arrangements for CNG compressors and related equipment constitute supply of tangible goods service where the supplier installs, operates and maintains the equipment, retaining possession and effective control; customers therefore receive use of equipment rather than a transferable right to use it. Service tax liability applies to the transactions for the relevant periods. Extended limitation may be invoked where contractual terms and applicable provisions identify the service as taxable, and payment of sales tax under a different contractual understanding does not remove service tax liability; suppression concerning a High Court judgment also supported the extended period. A rectification order addressing one show cause notice may merge with the original adjudication order where it forms part of that adjudication and the original findings stand upheld by the High Court.
Wet lease arrangements for CNG compressors and related equipment constitute supply of tangible goods service where the supplier installs, operates and maintains the equipment, retaining possession and effective control; customers therefore receive use of equipment rather than a transferable right to use it. Service tax liability applies to the transactions for the relevant periods. Extended limitation may be invoked where contractual terms and applicable provisions identify the service as taxable, and payment of sales tax under a different contractual understanding does not remove service tax liability; suppression concerning a High Court judgment also supported the extended period. A rectification order addressing one show cause notice may merge with the original adjudication order where it forms part of that adjudication and the original findings stand upheld by the High Court.
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