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...
The charges collected by the appellant from customers towards statutory obligations like electricity charges, water charges, and legal fees are reimbursable expenses and cannot be included in the taxable value for service tax u/s 67 of the Finance Act, 1994 read with Rule 2A of the Service Tax (Determination of Value) Rules. The issue of excluding reimbursable charges from taxable value is settled by the Supreme Court's decision in Union of India v. Intercontinental Consultants and Technocrats Pvt. Ltd. Consequently, the impugned order is set aside, and the appeal is allowed with consequential relief, if any, as per law.
The charges collected by the appellant from customers towards statutory obligations like electricity charges, water charges, and legal fees are reimbursable expenses and cannot be included in the taxable value for service tax u/s 67 of the Finance Act, 1994 read with Rule 2A of the Service Tax (Determination of Value) Rules. The issue of excluding reimbursable charges from taxable value is settled by the Supreme Court's decision in Union of India v. Intercontinental Consultants and Technocrats Pvt. Ltd. Consequently, the impugned order is set aside, and the appeal is allowed with consequential relief, if any, as per law.
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