Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
Composite inpatient healthcare supply may retain exemption despite MRP medicine billing, while separate taxable sale characterisation remains disputed...
Appellant liable to pay service tax on 'Cleaning activity' services provided to Indian Railways and public sector undertakings as per Madras HC's decision in Premier Garment Process case. Service tax payable on gross amount including employee wages, unless appellant is pure agent as per Supreme Court's Intercontinental Consultants judgment. Secondary packaging activity not manufacturing, hence not under service tax. Transportation of documents and goods not 'Manpower Recruitment or Supply Agency' service but 'Transportation of Goods' under reverse charge. Appellant eligible for Notification No. 30/2012-ST benefit and cum-tax benefit u/s 67(2). Matter remanded to adjudication authority to quantify service tax liability on cleaning and manpower supply services for normal period, considering pure agent contracts, and allowing notification benefit. Appeal partly allowed.
Appellant liable to pay service tax on 'Cleaning activity' services provided to Indian Railways and public sector undertakings as per Madras HC's decision in Premier Garment Process case. Service tax payable on gross amount including employee wages, unless appellant is pure agent as per Supreme Court's Intercontinental Consultants judgment. Secondary packaging activity not manufacturing, hence not under service tax. Transportation of documents and goods not 'Manpower Recruitment or Supply Agency' service but 'Transportation of Goods' under reverse charge. Appellant eligible for Notification No. 30/2012-ST benefit and cum-tax benefit u/s 67(2). Matter remanded to adjudication authority to quantify service tax liability on cleaning and manpower supply services for normal period, considering pure agent contracts, and allowing notification benefit. Appeal partly allowed.
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