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...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
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Refund of service tax paid - entitlement for Cenvat credit of the service tax paid on the ocean freight on the reverse charge mechanism - rejection of refund on the ground that since the amount of service tax was paid on insistence of the audit party, there is suppression of fact - The Tribunal ruled that the allegation of suppression of fact was based on assumptions and presumptions, as there was no adjudication in a demand case. Therefore, it could not be conclusively established that there was suppression of fact in the payment of service tax on ocean freight.
Refund of service tax paid - entitlement for Cenvat credit of the service tax paid on the ocean freight on the reverse charge mechanism - rejection of refund on the ground that since the amount of service tax was paid on insistence of the audit party, there is suppression of fact - The Tribunal ruled that the allegation of suppression of fact was based on assumptions and presumptions, as there was no adjudication in a demand case. Therefore, it could not be conclusively established that there was suppression of fact in the payment of service tax on ocean freight.
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