Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
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The High Court held that for a works contract involving construction of a barrage across two states, Telangana and Maharashtra, the place of supply would be determined proportionately based on the value of services rendered in each state as per Section 12(3) of the IGST Act. Consequently, the supply would qualify as an intra-state supply u/s 8 of the IGST Act in proportion to the work executed in the respective states by the contractors registered there. The tax liability must be discharged individually in each state commensurate with the work executed therein. The petitioner's refund claim for TDS was rejected due to lack of evidence regarding discharge of tax liability in Maharashtra. However, the High Court allowed the petitioner to approach the adjudicating authority with relevant documents proving tax payment in Maharashtra for reconsideration of the refund claim after due opportunity to both parties.
The High Court held that for a works contract involving construction of a barrage across two states, Telangana and Maharashtra, the place of supply would be determined proportionately based on the value of services rendered in each state as per Section 12(3) of the IGST Act. Consequently, the supply would qualify as an intra-state supply u/s 8 of the IGST Act in proportion to the work executed in the respective states by the contractors registered there. The tax liability must be discharged individually in each state commensurate with the work executed therein. The petitioner's refund claim for TDS was rejected due to lack of evidence regarding discharge of tax liability in Maharashtra. However, the High Court allowed the petitioner to approach the adjudicating authority with relevant documents proving tax payment in Maharashtra for reconsideration of the refund claim after due opportunity to both parties.
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