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...
Rejection of refund claim - GTA Service - time limitation - The tribunal reaffirmed the previous tribunal orders that transportation of coal within and outside mining areas does not constitute GTA service due to the absence of consignment notes. Therefore, the appellant is not liable to pay service tax under RCM for GTA service. - The tribunal found that the refund claim was filed within the prescribed time limit, as it was based on the final order of the tribunal dated 13.08.2014, and thus, was not barred by time.
Rejection of refund claim - GTA Service - time limitation - The tribunal reaffirmed the previous tribunal orders that transportation of coal within and outside mining areas does not constitute GTA service due to the absence of consignment notes. Therefore, the appellant is not liable to pay service tax under RCM for GTA service. - The tribunal found that the refund claim was filed within the prescribed time limit, as it was based on the final order of the tribunal dated 13.08.2014, and thus, was not barred by time.
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