Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
HC analyzed the classification of services under IGST Act, determining the petitioner's activities do not constitute intermediary services. The court found the service provider operates as an independent contractor, rendering services on its own account, not as an agent. Based on contractual analysis and precedent, the court held the services qualify as export of services. The refund claim was not time-barred, and the petitioner is entitled to unutilized ITC refund. The impugned orders demanding service tax were quashed, with the petition allowed partially, affirming the principal-to-principal nature of the contractual relationship and the extra-territorial supply of services.
HC analyzed the classification of services under IGST Act, determining the petitioner's activities do not constitute intermediary services. The court found the service provider operates as an independent contractor, rendering services on its own account, not as an agent. Based on contractual analysis and precedent, the court held the services qualify as export of services. The refund claim was not time-barred, and the petitioner is entitled to unutilized ITC refund. The impugned orders demanding service tax were quashed, with the petition allowed partially, affirming the principal-to-principal nature of the contractual relationship and the extra-territorial supply of services.
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