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...
Appellant not liable to pay service tax for construction services provided to non-profit educational trusts as per Board's Circular clarifying educational institutions are not commercial in nature. Tribunal in cited case held demand under Commercial or Industrial Construction Services cannot sustain for construction of educational institutions in view of said Circular being in force. Impugned demand set aside, appeal allowed.
Appellant not liable to pay service tax for construction services provided to non-profit educational trusts as per Board's Circular clarifying educational institutions are not commercial in nature. Tribunal in cited case held demand under Commercial or Industrial Construction Services cannot sustain for construction of educational institutions in view of said Circular being in force. Impugned demand set aside, appeal allowed.
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