Money laundering property attachment and third-party encumbrance rights clarified; prior bona fide interests enforceable before confiscation, appeals ...
Profiteering in construction services for failure to pass input tax credit resulted in repayment exceeding the commensurate benefit and closure of pro...
Whether fees paid to speakers via booking agents constitute "event management service": held that taxability depends on whether the contract falls within the statutory definitions of "event management"/"event manager"; a mere booking of speakers does not involve planning, promoting or organizing the event and thus does not qualify - outcome: levy cannot be sustained. Reasoning: strict interpretation of the charging provision; statutory definitions; Circular dated 8.8.2002 and common-parlance test confirm that individual speaker-booking contracts are not event-management contracts - outcome: impugned demand set aside and appeal allowed. - SC
Whether fees paid to speakers via booking agents constitute "event management service": held that taxability depends on whether the contract falls within the statutory definitions of "event management"/"event manager"; a mere booking of speakers does not involve planning, promoting or organizing the event and thus does not qualify - outcome: levy cannot be sustained. Reasoning: strict interpretation of the charging provision; statutory definitions; Circular dated 8.8.2002 and common-parlance test confirm that individual speaker-booking contracts are not event-management contracts - outcome: impugned demand set aside and appeal allowed. - SC
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