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...
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Busines Auxiliary Service - individuals cannot be subjected to service tax under Business Auxiliary Services upto 1/5/2006 - Post 1/5/2006, liability of the appellant to discharge service tax was expected to be known to appellant as ignorance of law is no excuse - AT
Busines Auxiliary Service - individuals cannot be subjected to service tax under Business Auxiliary Services upto 1/5/2006 - Post 1/5/2006, liability of the appellant to discharge service tax was expected to be known to appellant as ignorance of law is no excuse - AT
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