Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
The case involved a dispute regarding the levy of service tax on liquidated damages, security deposit, earnest money deposit, and retention money. The Appellate Tribunal held that these amounts do not constitute consideration for tolerating an act under u/s 66E(e) of the Finance Act. The Tribunal cited a previous case to support its decision. Consequently, the appellant was deemed not liable to pay service tax on the forfeited amounts. The impugned order was found to lack merit and was set aside, resulting in the appeal being allowed.
The case involved a dispute regarding the levy of service tax on liquidated damages, security deposit, earnest money deposit, and retention money. The Appellate Tribunal held that these amounts do not constitute consideration for tolerating an act under u/s 66E(e) of the Finance Act. The Tribunal cited a previous case to support its decision. Consequently, the appellant was deemed not liable to pay service tax on the forfeited amounts. The impugned order was found to lack merit and was set aside, resulting in the appeal being allowed.
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