Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
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The case involved a dispute u/s CESTAT regarding the rejection of a refund claim based on the classification of services. The Appellant argued that the service provided was not "renting of immovable property" but "construction services." However, the Tribunal held that the Appellant cannot challenge the classification chosen by the service provider, who treated it as "renting of immovable property" and paid Service Tax accordingly. The Appellant failed to provide evidence to support their claim, leading to the rejection of the refund. The appeal was dismissed, and the request for remand was denied.
The case involved a dispute u/s CESTAT regarding the rejection of a refund claim based on the classification of services. The Appellant argued that the service provided was not "renting of immovable property" but "construction services." However, the Tribunal held that the Appellant cannot challenge the classification chosen by the service provider, who treated it as "renting of immovable property" and paid Service Tax accordingly. The Appellant failed to provide evidence to support their claim, leading to the rejection of the refund. The appeal was dismissed, and the request for remand was denied.
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