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    July 4, 2026   Case LawsIBC
    Civil suit over release from personal guarantees remains maintainable when filed before insolvency moratorium begins.
    July 4, 2026   Case LawsIBC
    Section 7 insolvency admissions can fail where loan documents and disbursal routes are tainted by fraud suspicions.
    July 4, 2026   Case LawsIBC
    Related party status, guarantee claim cap and security interest restrictions shape CIRP claim treatment under resolution plan
    July 4, 2026   Case LawsIBC
    Contractual service of guarantee demand notice upheld where invocation preceded insolvency proceedings against personal guarantors
    July 4, 2026   Case LawsIBC
    Provident fund and gratuity dues remain outside liquidation estate despite no segregated fund at commencement
    July 4, 2026   Case LawsFEMA
    Vicarious liability for export-proceed penalties requires proof that a director was responsible for company business at contravention.
    July 4, 2026   Case LawsMoney Laundering
    PMLA attachment can extend to prior-acquired assets as value of proceeds, but court-custody deposits need statutory apprehension.
    July 4, 2026   Case LawsVAT / Sales Tax
    Forgery and cheating in fiscal dispute held unsustainable; absence of authorship proof and inception deception led to quashing
    July 4, 2026   Case LawsIndian Laws
    Limitation for foreign award enforcement runs from accrual of the right to apply, not always the award date.
    July 4, 2026   Case LawsIndian Laws
    Quashing of cheque dishonour complaint refused where consent terms preserved prosecution and disputed facts barred Section 482 relief
    July 3, 2026   NotificationsCustoms
    Sea Cargo Manifest transshipment rules amended by substituting the FORM-XII table entry with a new date
    July 3, 2026   CircularsIncome Tax
    Condonation of delay for Form 10AB filings under section 80G(5) enables merits-based disposal of pending applications.
    July 3, 2026   CircularsDGFT
    Wheat export quota review and re-allocation requires utilisation proof, deadline compliance, and supporting export contracts.
    July 3, 2026   Case LawsGST
    Limitation for GST fraud proceedings and parallel-enforcement bar shape validity of a composite demand-cum-show-cause notice
    July 3, 2026   Case LawsGST
    Maintainability of writ challenge to GST notice fails where defect was not first raised before authority
    July 3, 2026   Case LawsGST
    Voluntary GST payment during search defeats coercion claim; delayed DRC-04 and refund rejection upheld as valid.
    July 3, 2026   Case LawsGST
    Blocked input tax credit on construction of immovable property upheld; extended limitation and Section 74 invocation sustained.
    July 3, 2026   Case LawsGST
    Natural justice in GST fraud demands: taxpayer must get a fair chance to prove genuine supply before Section 74 is applied.
    July 3, 2026   Case LawsGST
    Reason to believe for GST arrest upheld where material showed evasion and custodial interrogation was needed
    July 3, 2026   Case LawsIncome Tax
    Dominant object test limits registration denial where one-time charitable fund-raising is not treated as business activity.
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    July 4, 2026   Case Laws IBC
    Civil suit over release from personal guarantees remains maintainable when filed before insolvency moratorium begins.
    July 4, 2026   Case Laws IBC
    Section 7 insolvency admissions can fail where loan documents and disbursal routes are tainted by fraud suspicions.
    July 4, 2026   Case Laws IBC
    Related party status, guarantee claim cap and security interest restrictions shape CIRP claim treatment under resolution plan
    July 4, 2026   Case Laws IBC
    Contractual service of guarantee demand notice upheld where invocation preceded insolvency proceedings against personal guarantors
    July 4, 2026   Case Laws IBC
    Provident fund and gratuity dues remain outside liquidation estate despite no segregated fund at commencement
    July 4, 2026   Case Laws FEMA
    Vicarious liability for export-proceed penalties requires proof that a director was responsible for company business at contravention.
    July 4, 2026   Case Laws Money Laundering
    PMLA attachment can extend to prior-acquired assets as value of proceeds, but court-custody deposits need statutory apprehension.
    July 4, 2026   Case Laws VAT / Sales Tax
    Forgery and cheating in fiscal dispute held unsustainable; absence of authorship proof and inception deception led to quashing
    July 4, 2026   Case Laws Indian Laws
    Limitation for foreign award enforcement runs from accrual of the right to apply, not always the award date.
    July 4, 2026   Case Laws Indian Laws
    Quashing of cheque dishonour complaint refused where consent terms preserved prosecution and disputed facts barred Section 482 relief
    July 3, 2026   Notifications Customs
    Sea Cargo Manifest transshipment rules amended by substituting the FORM-XII table entry with a new date
    July 3, 2026   Circulars Income Tax
    Condonation of delay for Form 10AB filings under section 80G(5) enables merits-based disposal of pending applications.
    July 3, 2026   Circulars DGFT
    Wheat export quota review and re-allocation requires utilisation proof, deadline compliance, and supporting export contracts.
    July 3, 2026   Case Laws GST
    Limitation for GST fraud proceedings and parallel-enforcement bar shape validity of a composite demand-cum-show-cause notice
    July 3, 2026   Case Laws GST
    Maintainability of writ challenge to GST notice fails where defect was not first raised before authority
    July 3, 2026   Case Laws GST
    Voluntary GST payment during search defeats coercion claim; delayed DRC-04 and refund rejection upheld as valid.
    July 3, 2026   Case Laws GST
    Blocked input tax credit on construction of immovable property upheld; extended limitation and Section 74 invocation sustained.
    July 3, 2026   Case Laws GST
    Natural justice in GST fraud demands: taxpayer must get a fair chance to prove genuine supply before Section 74 is applied.
    July 3, 2026   Case Laws GST
    Reason to believe for GST arrest upheld where material showed evasion and custodial interrogation was needed
    July 3, 2026   Case Laws Income Tax
    Dominant object test limits registration denial where one-time charitable fund-raising is not treated as business activity.

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      Home› Highlights › Service Tax › 2018 › August, 2018 › This
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      Service Tax

      Business Support Services - the gas storage facility in...

      Gas Storage Facility Not Classified as Infrastructural Support for Service Tax Under Business Support Services.

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      Service TaxAugust 24, 2018Case LawsHC
      Business Support Services - the gas storage facility in industrial unit are not fitting into overall scope of infrastructural support services
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      ActsIncome Tax
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