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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...
Classification of service - The CESTAT concluded that, the activities under the Raising Agreement were comprehensive, extending beyond mere production or processing of goods. They were integral to mining operations, encompassing exploration, development, excavation, extraction, and ancillary services necessary for mining. Hence, they were distinct from the services envisaged under BAS. - The tribunal favored a specific over a general classification, aligning with principles outlined in Section 65A of the Finance Act, 1994. It found that the services rendered by the appellant were more aptly classified under "Mining of Mineral, Oil or Gas" services, a category specifically introduced into the Finance Act in 2007.
Classification of service - The CESTAT concluded that, the activities under the Raising Agreement were comprehensive, extending beyond mere production or processing of goods. They were integral to mining operations, encompassing exploration, development, excavation, extraction, and ancillary services necessary for mining. Hence, they were distinct from the services envisaged under BAS. - The tribunal favored a specific over a general classification, aligning with principles outlined in Section 65A of the Finance Act, 1994. It found that the services rendered by the appellant were more aptly classified under "Mining of Mineral, Oil or Gas" services, a category specifically introduced into the Finance Act in 2007.
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