Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Comparable-service valuation under service-tax rules requires comparison between service recipients who stand on the same footing. Flats and a commercial unit allotted without monetary consideration to existing occupants under a redevelopment arrangement could not be valued by reference to sale prices of flats sold to new buyers, because the two recipient groups were not comparable. Since service tax had already been discharged on flats sold to new buyers, the demand based on an assumed value for allotments to existing occupants was unsustainable. The service-tax demand, consequential interest and penalty were set aside.
Comparable-service valuation under service-tax rules requires comparison between service recipients who stand on the same footing. Flats and a commercial unit allotted without monetary consideration to existing occupants under a redevelopment arrangement could not be valued by reference to sale prices of flats sold to new buyers, because the two recipient groups were not comparable. Since service tax had already been discharged on flats sold to new buyers, the demand based on an assumed value for allotments to existing occupants was unsustainable. The service-tax demand, consequential interest and penalty were set aside.
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