Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
The case involved the recovery of service tax in relation to various services, including transportation of goods through pipelines, erection, commissioning, and installation services. The appellate tribunal held that interest-bearing deposits cannot be considered as part of the taxable service and thus not liable for service tax. The tribunal also ruled that certain charges, such as fuel surcharge and minimum demand charge, were correctly paid and required no further action. Additionally, amounts received against statutory provisions and refundable security deposits were deemed non-taxable. The tribunal allowed certain Cenvat credits and determined that the demand for the extended period was time-barred. The decision settled the demands under different heads, confirming some while setting aside others.
The case involved the recovery of service tax in relation to various services, including transportation of goods through pipelines, erection, commissioning, and installation services. The appellate tribunal held that interest-bearing deposits cannot be considered as part of the taxable service and thus not liable for service tax. The tribunal also ruled that certain charges, such as fuel surcharge and minimum demand charge, were correctly paid and required no further action. Additionally, amounts received against statutory provisions and refundable security deposits were deemed non-taxable. The tribunal allowed certain Cenvat credits and determined that the demand for the extended period was time-barred. The decision settled the demands under different heads, confirming some while setting aside others.
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