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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...
Service tax liability assessed on various services provided/received by the appellant. Regarding director sitting fees, demand upheld along with interest, no penalty imposed. Commission/brokerage received from shipping lines not taxable as business auxiliary service. Reimbursable expenses for cargo handling services like registration charges, port charges, not liable to service tax. Profit earned on ocean freight differential not taxable. As recipient of GTA services, appellant liable to pay service tax on transportation invoice where service tax mentioned payable by party. Services by local truck owners without consignment note not taxable as GTA service. Demands set aside except director sitting fees and one GTA invoice.
Service tax liability assessed on various services provided/received by the appellant. Regarding director sitting fees, demand upheld along with interest, no penalty imposed. Commission/brokerage received from shipping lines not taxable as business auxiliary service. Reimbursable expenses for cargo handling services like registration charges, port charges, not liable to service tax. Profit earned on ocean freight differential not taxable. As recipient of GTA services, appellant liable to pay service tax on transportation invoice where service tax mentioned payable by party. Services by local truck owners without consignment note not taxable as GTA service. Demands set aside except director sitting fees and one GTA invoice.
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