Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
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Levy of Cess under Clean Energy Cess’ 2010 - The court held that the revenue could levy Clean Energy Cess on coal produced and lying in stock as of 30th June 2017, as per Section 83(3) of the Finance Act, 2010. This levy was valid despite the repeal of Clean Energy Cess by the GST Compensation Cess under the Goods & Services (Compensation to States) Act, 2017, since the taxable event (production of coal) occurred when the cess was in force. - However, demand confirmed for normal period of limitation only - HC
Levy of Cess under Clean Energy Cess’ 2010 - The court held that the revenue could levy Clean Energy Cess on coal produced and lying in stock as of 30th June 2017, as per Section 83(3) of the Finance Act, 2010. This levy was valid despite the repeal of Clean Energy Cess by the GST Compensation Cess under the Goods & Services (Compensation to States) Act, 2017, since the taxable event (production of coal) occurred when the cess was in force. - However, demand confirmed for normal period of limitation only - HC
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