Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
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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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