Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
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...
Non-payment of service tax on car parking fee categorized as renting of immovable property service was held inadmissible based on Delhi High Court's ruling that parking services stand excluded entirely. Reimbursement of electricity charges collected from shop owners on actual consumption basis and paid to the electricity provider was held not liable for service tax as the assessee acted as a 'pure agent'. Signage charges demand was held time-barred due to lack of suppression of facts. Reversal of CENVAT credit was held inadmissible as service tax was paid on full invoice value. Interest and penalties were set aside as the demands were unsustainable. The assessee's appeal was allowed.
Non-payment of service tax on car parking fee categorized as renting of immovable property service was held inadmissible based on Delhi High Court's ruling that parking services stand excluded entirely. Reimbursement of electricity charges collected from shop owners on actual consumption basis and paid to the electricity provider was held not liable for service tax as the assessee acted as a 'pure agent'. Signage charges demand was held time-barred due to lack of suppression of facts. Reversal of CENVAT credit was held inadmissible as service tax was paid on full invoice value. Interest and penalties were set aside as the demands were unsustainable. The assessee's appeal was allowed.
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