Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
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The High Court allowed the writ petition and issued a writ of certiorari quashing the impugned advance ruling dated 23 March 2018 passed u/s 28E of the Customs Act, 1962. The court held that the services provided by the petitioner to BSNL for implementation of the Optical Fibre Cable Network Project for the Defence Services, Government of India, were exempt from service tax under Entry 12A of the Mega Exemption Notification dated 20 June 2012 read with Section 102 of the Finance Act, 1994. Further, the notional services provided by the petitioner to BSNL were also exempt by virtue of Entry 29(h) of the said Notification, which exempts sub-contractors providing works contract services to another contractor providing works contract services.
The High Court allowed the writ petition and issued a writ of certiorari quashing the impugned advance ruling dated 23 March 2018 passed u/s 28E of the Customs Act, 1962. The court held that the services provided by the petitioner to BSNL for implementation of the Optical Fibre Cable Network Project for the Defence Services, Government of India, were exempt from service tax under Entry 12A of the Mega Exemption Notification dated 20 June 2012 read with Section 102 of the Finance Act, 1994. Further, the notional services provided by the petitioner to BSNL were also exempt by virtue of Entry 29(h) of the said Notification, which exempts sub-contractors providing works contract services to another contractor providing works contract services.
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