Educational approval requires mandatory State registration, but incidental surplus and trustee-owned land do not prove private benefit or profit motiv...
Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantificatio...
Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breac...
Fraudulent import documents suspend limitation protection, while redemption of confiscated goods requires duty and interest despite bona fide purchase...
ODR arbitration participation remains mandatory after failed conciliation, while jurisdictional and maintainability objections stay available before t...
Transparency in technical bid evaluation requires disclosed standards and recorded reasons; opaque scoring invalidated tender awards and required fres...
Automated export obligation extensions remove separate regional applications after committee approval for Advance Authorisation and EPCG authorisation...
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Taxability of notice period recovery / pay - Declared Service or not - Department was of the opinion that the said amount is towards agreeing to the obligation to refrain from an act, or to tolerate an act or a situation, or to do an act - In a significant ruling by the CESTAT New Delhi, the Tribunal set aside the demand for service tax on notice period payments made by employees. The Tribunal's decision hinged on the interpretation that such payments do not constitute a 'Declared Service' under the existing legal framework of the Finance Act. This judgement aligns with previous rulings that have similarly found that compensations related to premature termination of employment are not taxable services.
Taxability of notice period recovery / pay - Declared Service or not - Department was of the opinion that the said amount is towards agreeing to the obligation to refrain from an act, or to tolerate an act or a situation, or to do an act - In a significant ruling by the CESTAT New Delhi, the Tribunal set aside the demand for service tax on notice period payments made by employees. The Tribunal's decision hinged on the interpretation that such payments do not constitute a 'Declared Service' under the existing legal framework of the Finance Act. This judgement aligns with previous rulings that have similarly found that compensations related to premature termination of employment are not taxable services.
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