Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
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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