Capital Asset Conversion Requires Proven Business Stock Treatment; Paper Consideration in Spousal Flat Transfers Does Not Create Taxable Business Inco...
Human-probability test defeats political donation deduction where banking records mask accommodation-entry fund layering and evidence shows non-genuin...
Commercial property status protects capital-gains exemption when residential-house ownership limits are tested, while agricultural-land character gove...
Investigation deposits refunded after failed customs demands fall outside the statutory appellate pre-deposit interest regime and may attract compensa...
Resolution plan finality extinguishes unquantified operational-creditor claims and pending proceedings unless the approved plan expressly preserves th...
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Nature of activity - sale or service - It is found from the fact on record that the “Shot Firers” are independent and technical expert to carry out the blasting, they are licensed with the Government’s Department of explosives. The revenue has not adduced any evidence to show that the “Shot Firers” were acting as an agent of the appellant. Therefore, the “Shot Firers” job was carried out not on the behalf of the appellant but on behalf of the buyer of the goods - In this fact the entire basis of the revenue that the “Shot Firers” have acted on behalf of the appellant is far from truth. Hence the entire foundation of the case gets demolished. - The activity undoubtedly is of sale of goods. The sale of goods does not attract Service Tax - AT
Nature of activity - sale or service - It is found from the fact on record that the “Shot Firers” are independent and technical expert to carry out the blasting, they are licensed with the Government’s Department of explosives. The revenue has not adduced any evidence to show that the “Shot Firers” were acting as an agent of the appellant. Therefore, the “Shot Firers” job was carried out not on the behalf of the appellant but on behalf of the buyer of the goods - In this fact the entire basis of the revenue that the “Shot Firers” have acted on behalf of the appellant is far from truth. Hence the entire foundation of the case gets demolished. - The activity undoubtedly is of sale of goods. The sale of goods does not attract Service Tax - AT
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