Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
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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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