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...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
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The High Court, following the Supreme Court's decision, held that lottery tickets are actionable claims and not goods, thus excluding them from the purview of service tax under Entry 97, List I of the Constitution of India. Consequently, the petitioner is entitled to a refund of the service tax amount already deposited on lottery ticket sales, as such transactions do not constitute rendering of services but are a privileged activity by the State. The High Court disposed of the petition in accordance with the Supreme Court's judgment.
The High Court, following the Supreme Court's decision, held that lottery tickets are actionable claims and not goods, thus excluding them from the purview of service tax under Entry 97, List I of the Constitution of India. Consequently, the petitioner is entitled to a refund of the service tax amount already deposited on lottery ticket sales, as such transactions do not constitute rendering of services but are a privileged activity by the State. The High Court disposed of the petition in accordance with the Supreme Court's judgment.
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