Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Cross country pipeline classification and ITC entitlement: pipelines outside factory treated as immovable, ITC disallowed under Section 17 restriction...
Whether appellants' receipts constituted taxable "service" or fell within exemptions: Tribunal found generally that, for lack of mandatory documentary proof (agreements, payment particulars, bank statements), the appellant's activities fell within taxable work-contract/service definitions under Section 65B, making them liable to service tax - outcome: liability sustained. Whether extended limitation (proviso to s.73(1)) could be invoked for a specific receipt: on the particular transaction, produced evidence and bona fide belief (certificates, corrected 26AS) established the receipt as supply of goods and/or an exempt service, so invoking the extended period was not justified - outcome: demand on that receipt not confirmed. - CESTAT
Whether appellants' receipts constituted taxable "service" or fell within exemptions: Tribunal found generally that, for lack of mandatory documentary proof (agreements, payment particulars, bank statements), the appellant's activities fell within taxable work-contract/service definitions under Section 65B, making them liable to service tax - outcome: liability sustained. Whether extended limitation (proviso to s.73(1)) could be invoked for a specific receipt: on the particular transaction, produced evidence and bona fide belief (certificates, corrected 26AS) established the receipt as supply of goods and/or an exempt service, so invoking the extended period was not justified - outcome: demand on that receipt not confirmed. - CESTAT
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