Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
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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