Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
Revenue sharing arrangements structured on a principal to principal basis for healthcare business support and infrastructural services do not attract service tax under the business support services classification; the reasoning relies on prior tribunal and departmental appellate findings and Circular No.109/03/2009 ST treating principal to principal transactions as not constituting a service, and identical tribunal decisions on comparable agreements. Because the department did not appeal earlier favorable orders, those orders attained finality and the impugned demand was set aside; the appeal was allowed with consequential relief as per law.
Revenue sharing arrangements structured on a principal to principal basis for healthcare business support and infrastructural services do not attract service tax under the business support services classification; the reasoning relies on prior tribunal and departmental appellate findings and Circular No.109/03/2009 ST treating principal to principal transactions as not constituting a service, and identical tribunal decisions on comparable agreements. Because the department did not appeal earlier favorable orders, those orders attained finality and the impugned demand was set aside; the appeal was allowed with consequential relief as per law.
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