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    August 17, 2026   Case LawsCompanies Law
    Conditional votes in revival schemes require scrutiny before statutory majority assent can support court sanction and stakeholder rights.
    August 17, 2026   Case LawsSEBI
    Statutory associate-company test defeated consolidation and related-party disclosure allegations, while delayed securities enforcement also failed.
    August 17, 2026   Case LawsService Tax
    Corporate guarantees without consideration do not attract service tax merely through imputed bank-guarantee charges.
    August 17, 2026   Case LawsService Tax
    Intermediary service requires a three-party facilitation role; direct consultancy to a foreign client remains a two-party service.
    August 17, 2026   Case LawsService Tax
    Outdoor catering exemption covers composite meal arrangements, while service tax demands require separate valuation of sale and service components.
    August 17, 2026   Case LawsCentral Excise
    Job-work vehicle valuation includes the Rule 8 chassis margin, but departmental knowledge defeats extended limitation for alleged suppression.
    August 17, 2026   Case LawsIndian Laws
    Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
    August 17, 2026   Case LawsIndian Laws
    Vicarious liability for company cheque dishonour requires specific allegations and cannot arise solely from former directorship.
    August 14, 2026   NotificationsCompanies Law
    Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
    August 14, 2026   Case LawsGST
    Communication of arrest authorisation safeguards access to anticipatory bail, while post-dismissal interim arrest protection cannot continue.
    August 14, 2026   Case LawsGST
    Transitional appellate pre-deposit rules preserve the provision existing when show-cause notices commenced adjudicatory proceedings before substitutio...
    August 14, 2026   Case LawsGST
    Effective GST notice service and personal hearing are mandatory before adverse adjudication following registration cancellation.
    August 14, 2026   Case LawsGST
    Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
    August 14, 2026   Case LawsGST
    Portal-issued show-cause notices require fresh assessment where the assessee complies with deposit and reply-filing conditions.
    August 14, 2026   Case LawsGST
    Verification of disputed tax recovery conditions fresh adjudication, while default permits statutory recovery after due notice.
    August 14, 2026   Case LawsGST
    Written grounds of arrest and judicial scrutiny sustained GST arrest despite timing discrepancies and non-supply of recorded reasons.
    August 14, 2026   Case LawsGST
    GST assessment against a deceased proprietor is invalid; fresh proceedings require notice and hearing for the legal representative.
    August 14, 2026   Case LawsGST
    Deemed withdrawal of best-judgment assessment follows timely filing of a valid GSTR-3B return with applicable interest and late fees.
    August 14, 2026   Case LawsGST
    Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
    August 14, 2026   Case LawsGST
    Composite supply requirement bars municipal-function exemption for burial-ground cleaning where cleaning equipment is not supplied to the Corporation.
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    August 17, 2026   Case Laws Companies Law
    Conditional votes in revival schemes require scrutiny before statutory majority assent can support court sanction and stakeholder rights.
    August 17, 2026   Case Laws SEBI
    Statutory associate-company test defeated consolidation and related-party disclosure allegations, while delayed securities enforcement also failed.
    August 17, 2026   Case Laws Service Tax
    Corporate guarantees without consideration do not attract service tax merely through imputed bank-guarantee charges.
    August 17, 2026   Case Laws Service Tax
    Intermediary service requires a three-party facilitation role; direct consultancy to a foreign client remains a two-party service.
    August 17, 2026   Case Laws Service Tax
    Outdoor catering exemption covers composite meal arrangements, while service tax demands require separate valuation of sale and service components.
    August 17, 2026   Case Laws Central Excise
    Job-work vehicle valuation includes the Rule 8 chassis margin, but departmental knowledge defeats extended limitation for alleged suppression.
    August 17, 2026   Case Laws Indian Laws
    Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretion.
    August 17, 2026   Case Laws Indian Laws
    Vicarious liability for company cheque dishonour requires specific allegations and cannot arise solely from former directorship.
    August 14, 2026   Notifications Companies Law
    Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements from annual periods beginning April 2026.
    August 14, 2026   Case Laws GST
    Communication of arrest authorisation safeguards access to anticipatory bail, while post-dismissal interim arrest protection cannot continue.
    August 14, 2026   Case Laws GST
    Transitional appellate pre-deposit rules preserve the provision existing when show-cause notices commenced adjudicatory proceedings before substitution.
    August 14, 2026   Case Laws GST
    Effective GST notice service and personal hearing are mandatory before adverse adjudication following registration cancellation.
    August 14, 2026   Case Laws GST
    Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit disputes.
    August 14, 2026   Case Laws GST
    Portal-issued show-cause notices require fresh assessment where the assessee complies with deposit and reply-filing conditions.
    August 14, 2026   Case Laws GST
    Verification of disputed tax recovery conditions fresh adjudication, while default permits statutory recovery after due notice.
    August 14, 2026   Case Laws GST
    Written grounds of arrest and judicial scrutiny sustained GST arrest despite timing discrepancies and non-supply of recorded reasons.
    August 14, 2026   Case Laws GST
    GST assessment against a deceased proprietor is invalid; fresh proceedings require notice and hearing for the legal representative.
    August 14, 2026   Case Laws GST
    Deemed withdrawal of best-judgment assessment follows timely filing of a valid GSTR-3B return with applicable interest and late fees.
    August 14, 2026   Case Laws GST
    Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders invalid.
    August 14, 2026   Case Laws GST
    Composite supply requirement bars municipal-function exemption for burial-ground cleaning where cleaning equipment is not supplied to the Corporation.

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      Home› Highlights › Service Tax › 2013 › October, 2013 › This
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      Service Tax

      Management, Maintenance or Repair Services – assessee had been a...

      Service Tax Implications Partially Stayed for Pipeline Contract Involving Operation and Maintenance Activities.

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      Service TaxOctober 4, 2013Case LawsAT
      Management, Maintenance or Repair Services – assessee had been awarded a contract of laying pipelines and also pumping operation, maintenance and repair of such pipelines along with pumping machinery for supply of water to various district and taluka places - stay granted partly - AT
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