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...
Non-payment of service tax - The Appellate Tribunal held that the demand was not sustainable due to being beyond the limitation period, as the department was aware of the appellant's activities. - It ruled that the appellant's activities did not qualify as Business Support Service, as they were primarily in the public interest, not for promoting private business. - However, the Tribunal found the appellant liable to pay service tax under the category of Renting of Immovable Property Service, as the properties were rented out for commercial purposes. - The demand under Sale of Space and Time for Advertisement Service was deemed not sustainable due to being beyond the limitation period.
Non-payment of service tax - The Appellate Tribunal held that the demand was not sustainable due to being beyond the limitation period, as the department was aware of the appellant's activities. - It ruled that the appellant's activities did not qualify as Business Support Service, as they were primarily in the public interest, not for promoting private business. - However, the Tribunal found the appellant liable to pay service tax under the category of Renting of Immovable Property Service, as the properties were rented out for commercial purposes. - The demand under Sale of Space and Time for Advertisement Service was deemed not sustainable due to being beyond the limitation period.
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