Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
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...
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Non-payment of service tax - aviation services - The Tribunal acknowledged that the appellant's Delhi unit had discharged its service tax liability for chartering aircraft and dry leasing arrangements. It observed that the income shown in the returns and balance sheets represented two separate activities, one being the supply of tangible goods by chartering aircraft and the other being dry leasing arrangements. The Tribunal concluded that the income from dry leasing arrangements, considered a deemed sale under Article 366(29A) of the Constitution, was excluded from the scope of service tax. - The Tribunal found merit in the appellant's argument regarding the vagueness of the show cause notice. - The Tribunal agreed with the appellant's contention regarding jurisdiction, since the services were provided outside the jurisdiction of the Raipur commissionerate and the tax was already discharged by the Delhi unit, the show cause notice lacked jurisdiction.
Non-payment of service tax - aviation services - The Tribunal acknowledged that the appellant's Delhi unit had discharged its service tax liability for chartering aircraft and dry leasing arrangements. It observed that the income shown in the returns and balance sheets represented two separate activities, one being the supply of tangible goods by chartering aircraft and the other being dry leasing arrangements. The Tribunal concluded that the income from dry leasing arrangements, considered a deemed sale under Article 366(29A) of the Constitution, was excluded from the scope of service tax. - The Tribunal found merit in the appellant's argument regarding the vagueness of the show cause notice. - The Tribunal agreed with the appellant's contention regarding jurisdiction, since the services were provided outside the jurisdiction of the Raipur commissionerate and the tax was already discharged by the Delhi unit, the show cause notice lacked jurisdiction.
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