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Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
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Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
The case involved a dispute regarding the classification of services as intermediary services for export during 2009-10 to 2013-14. The Tribunal found that the transactions lacked the involvement of three parties, essential for intermediary services. The service was primarily rendered by the overseas party to foreign universities, with the appellant assisting Indian students. Circular No.159/15/2021-GST clarified the requirement of three parties for intermediary services. The Tribunal noted that the appellant and overseas party provided similar services, raising doubts on the applicability of the circular to service tax. Due to the appeal's success on merits, other issues, including extended limitation period and penalties, were deemed irrelevant. The appeal was allowed by the CESTAT (Appellate Tribunal).
The case involved a dispute regarding the classification of services as intermediary services for export during 2009-10 to 2013-14. The Tribunal found that the transactions lacked the involvement of three parties, essential for intermediary services. The service was primarily rendered by the overseas party to foreign universities, with the appellant assisting Indian students. Circular No.159/15/2021-GST clarified the requirement of three parties for intermediary services. The Tribunal noted that the appellant and overseas party provided similar services, raising doubts on the applicability of the circular to service tax. Due to the appeal's success on merits, other issues, including extended limitation period and penalties, were deemed irrelevant. The appeal was allowed by the CESTAT (Appellate Tribunal).
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