Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
The appellate tribunal addressed two main issues regarding the non-payment of service tax by the appellant. Firstly, it examined the non-payment of service tax on ground rent of empty containers and found in favor of the appellant due to the benefit of cum tax being granted after remand. Secondly, it scrutinized the non-payment of service tax for handling empty containers. Despite circulars suggesting that handling could fall under taxable services, the tribunal ruled that since the containers were not stored or warehoused before handling, they did not qualify for taxation under Storage and Warehousing Services. Furthermore, the activity did not meet the criteria for Cargo Handling Service.
The appellate tribunal addressed two main issues regarding the non-payment of service tax by the appellant. Firstly, it examined the non-payment of service tax on ground rent of empty containers and found in favor of the appellant due to the benefit of cum tax being granted after remand. Secondly, it scrutinized the non-payment of service tax for handling empty containers. Despite circulars suggesting that handling could fall under taxable services, the tribunal ruled that since the containers were not stored or warehoused before handling, they did not qualify for taxation under Storage and Warehousing Services. Furthermore, the activity did not meet the criteria for Cargo Handling Service.
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