Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Classification of services - activity of preparation of site for the power plant - It has been found as a fact that the work order in the present case, involves both supply of services as also goods. It is, therefore, a composite contract. In view of the decisions of the Supreme Court in Larsen & Toubro it has to be held that the services performed by the appellant under the work order would fall in the category of “works contract‘ service and not “site formation‘ service. - AT
Classification of services - activity of preparation of site for the power plant - It has been found as a fact that the work order in the present case, involves both supply of services as also goods. It is, therefore, a composite contract. In view of the decisions of the Supreme Court in Larsen & Toubro it has to be held that the services performed by the appellant under the work order would fall in the category of “works contract‘ service and not “site formation‘ service. - AT
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