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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CESTAT remanded the case concerning service tax exemption for educational services. The tribunal directed the adjudicating authority to comprehensively examine documentary evidence regarding the educational institution's UGC recognition and university-approved status. Specifically, the authority must verify whether the MBA courses offered by the educational institution qualify as non-commercial educational services exempt from service tax. The service tax liabilities for the educational foundation and trust must be separately determined after thorough documentary review. The appeal was disposed of through a remand order, requiring further investigation and detailed assessment of the institution's educational credentials and tax obligations.
CESTAT remanded the case concerning service tax exemption for educational services. The tribunal directed the adjudicating authority to comprehensively examine documentary evidence regarding the educational institution's UGC recognition and university-approved status. Specifically, the authority must verify whether the MBA courses offered by the educational institution qualify as non-commercial educational services exempt from service tax. The service tax liabilities for the educational foundation and trust must be separately determined after thorough documentary review. The appeal was disposed of through a remand order, requiring further investigation and detailed assessment of the institution's educational credentials and tax obligations.
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