Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrut...
Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
Exemption from service tax - ocean freight - Whether service tax and IGST on the transportation of goods in a vessel from a place outside India up to the customs station of clearance in India on the importer, on a reverse charge basis, are arbitrary and illegal. - The challenged notifications at Exhibits-A and F are declared illegal, aligning with the precedent set by the Gujarat High Court in SAL Steel Ltd., which quashed similar notifications. - While the petitioner is entitled to a refund of duty paid under these notifications, it is subject to the filing of a refund application by the petitioner, which must be decided based on its own merit and the principle of unjust enrichment.
Exemption from service tax - ocean freight - Whether service tax and IGST on the transportation of goods in a vessel from a place outside India up to the customs station of clearance in India on the importer, on a reverse charge basis, are arbitrary and illegal. - The challenged notifications at Exhibits-A and F are declared illegal, aligning with the precedent set by the Gujarat High Court in SAL Steel Ltd., which quashed similar notifications. - While the petitioner is entitled to a refund of duty paid under these notifications, it is subject to the filing of a refund application by the petitioner, which must be decided based on its own merit and the principle of unjust enrichment.
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