Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
The case involves the recovery of a refund of service tax paid for services rendered to Electro Motive Diesel, Inc (EMD) and whether it qualifies as an export of services. The appellant challenged the show cause notice u/s 11A of the Central Excise Act after the Tribunal's order granted them a refund. Previous decisions in the appellant's favor were cited. The Revenue failed to challenge the final order or refund, which had attained finality. The Revenue erred in attempting to recover the refunded amount without a stay or higher forum intervention. The lower authorities exceeded their jurisdiction by criticizing the Tribunal's decision. The Tribunal set aside the impugned order, allowing the appeal.
The case involves the recovery of a refund of service tax paid for services rendered to Electro Motive Diesel, Inc (EMD) and whether it qualifies as an export of services. The appellant challenged the show cause notice u/s 11A of the Central Excise Act after the Tribunal's order granted them a refund. Previous decisions in the appellant's favor were cited. The Revenue failed to challenge the final order or refund, which had attained finality. The Revenue erred in attempting to recover the refunded amount without a stay or higher forum intervention. The lower authorities exceeded their jurisdiction by criticizing the Tribunal's decision. The Tribunal set aside the impugned order, allowing the appeal.
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