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...
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The Appellate Tribunal examined the classification of services provided by the appellant to overseas educational institutions, determining whether they constituted Intermediary Services or Export of Services. The Adjudicating Authority had vacated the service tax demand on the appellant, relying on a previous Tribunal decision that held such services amounted to Export of Services rather than Intermediary Services under the Place of Provision of Service Rules, 2012. The Tribunal upheld this view, setting aside the Commissioner (Appeals)'s order remanding the matter, thereby allowing the appeal. The Tribunal's decision classified the services as Export of Services, exempting them from service tax liability.
The Appellate Tribunal examined the classification of services provided by the appellant to overseas educational institutions, determining whether they constituted Intermediary Services or Export of Services. The Adjudicating Authority had vacated the service tax demand on the appellant, relying on a previous Tribunal decision that held such services amounted to Export of Services rather than Intermediary Services under the Place of Provision of Service Rules, 2012. The Tribunal upheld this view, setting aside the Commissioner (Appeals)'s order remanding the matter, thereby allowing the appeal. The Tribunal's decision classified the services as Export of Services, exempting them from service tax liability.
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