Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Rejection of refund of Service tax - service tax paid wrongly at the time of purchase of the said shops/ flats, to the exchequer through service provider - service was exempt during the relevant period - the word “building” used is wide enough cover the shop and flats purchased by the appellant. That being so benefit of exemption under the said entry cannot be denied to the appellant on this ground. - AT
Rejection of refund of Service tax - service tax paid wrongly at the time of purchase of the said shops/ flats, to the exchequer through service provider - service was exempt during the relevant period - the word “building” used is wide enough cover the shop and flats purchased by the appellant. That being so benefit of exemption under the said entry cannot be denied to the appellant on this ground. - AT
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