Service of notice and contractual debt acknowledgment preserved insolvency admission against a corporate guarantor despite limitation and natural just...
Original works exemption excludes standalone boulder transportation, leaving subcontracted railway-project transport services subject to service tax l...
Annual production capacity determinations excluding stenter galleries support refunds for unconstitutional excise levies without an unjust-enrichment ...
Vicarious liability for cheque dishonour requires specific allegations of responsibility and cheque signatory; generic director allegations cannot sus...
IT Resilience Index requires market infrastructure institutions to automate resilience scoring, early warnings, and continuous service-delivery monito...
Refund of Service Tax paid - principles of unjust enrichment - Service tax was paid under wrong head - Rejection of certificate of the Chartered Accountant - certificate issued by the Chartered Accountant has an evidentiary value and should not be rejected lightly because the said certificate has been issued after the verification of the accounts of the assessee. - Refund allowed - AT
Refund of Service Tax paid - principles of unjust enrichment - Service tax was paid under wrong head - Rejection of certificate of the Chartered Accountant - certificate issued by the Chartered Accountant has an evidentiary value and should not be rejected lightly because the said certificate has been issued after the verification of the accounts of the assessee. - Refund allowed - AT
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