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...
International cargo transhipment through Indian ports continues with Customs-controlled storage, re-export safeguards, and coordinated multi-station m...
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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