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...
Refund of service tax paid as sub-contractor - Rejection on the ground that Section 102 exempts services rendered to a Government, a local Authority or a Government Authority and does not exempt services rendered to a private company which in this case is M/s NBCC - The Tribunal interpreted Section 102 of the Finance Act, 1994, and held that the exemption applied to services provided to government entities, including educational institutions, regardless of whether the services were rendered directly or through subcontractors. The court emphasized that the nature of the service and the ultimate beneficiary, i.e., the government entity, determined the applicability of the exemption. - The CESTAT ruled in favor of the subcontractor, holding that they were entitled to the refund.
Refund of service tax paid as sub-contractor - Rejection on the ground that Section 102 exempts services rendered to a Government, a local Authority or a Government Authority and does not exempt services rendered to a private company which in this case is M/s NBCC - The Tribunal interpreted Section 102 of the Finance Act, 1994, and held that the exemption applied to services provided to government entities, including educational institutions, regardless of whether the services were rendered directly or through subcontractors. The court emphasized that the nature of the service and the ultimate beneficiary, i.e., the government entity, determined the applicability of the exemption. - The CESTAT ruled in favor of the subcontractor, holding that they were entitled to the refund.
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