Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
Classification of service - providing chartered flights to various organization - to be classified under Transport of Passenger by Air Service or supply of tangible goods services? - reverse charge mechanism - The tribunal meticulously dissected the legal provisions, prior judgments, and definitions within the Finance Act and Civil Aviation Requirements to conclude that the services offered by the appellants fall under 'Air Transport of Passengers Services'. It rejected the classification under 'Supply of Tangible Goods Services' for several reasons, including the nature of charter operations and the regulatory framework governing non-scheduled air transport services.
Classification of service - providing chartered flights to various organization - to be classified under Transport of Passenger by Air Service or supply of tangible goods services? - reverse charge mechanism - The tribunal meticulously dissected the legal provisions, prior judgments, and definitions within the Finance Act and Civil Aviation Requirements to conclude that the services offered by the appellants fall under 'Air Transport of Passengers Services'. It rejected the classification under 'Supply of Tangible Goods Services' for several reasons, including the nature of charter operations and the regulatory framework governing non-scheduled air transport services.
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