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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Late-payment charges received as interest for delayed payment for industrial-gas supplies lack the consideration necessary for a service or declared service when they are compensatory damages in nature. Describing such charges as interest does not convert them into consideration for a taxable declared service. Service-tax demand on these late-payment charges was therefore unsustainable, and the impugned order was set aside.
Late-payment charges received as interest for delayed payment for industrial-gas supplies lack the consideration necessary for a service or declared service when they are compensatory damages in nature. Describing such charges as interest does not convert them into consideration for a taxable declared service. Service-tax demand on these late-payment charges was therefore unsustainable, and the impugned order was set aside.
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