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...
Freight margin and forex conversion gains were not taxable as service consideration, as the Tribunal followed its earlier decisions in the assessee's own case and set aside the related demands. Services rendered to the SEZ unit for authorised operations were exempt, so the SEZ-linked service tax demand was deleted. Reimbursable expenses could not be included in taxable value under Rule 5 of the Service Tax (Determination of Value) Rules, 2006, and the extended period was unavailable because tax had been regularly paid and returns filed; the related GTA, CHA and C&F demands failed. Business Auxiliary Service was not made out on the facts, as the activity was on a principal-to-principal basis, and that demand was set aside. The alleged excess collection reflected in trial balance entries was remanded for verification.
Freight margin and forex conversion gains were not taxable as service consideration, as the Tribunal followed its earlier decisions in the assessee's own case and set aside the related demands. Services rendered to the SEZ unit for authorised operations were exempt, so the SEZ-linked service tax demand was deleted. Reimbursable expenses could not be included in taxable value under Rule 5 of the Service Tax (Determination of Value) Rules, 2006, and the extended period was unavailable because tax had been regularly paid and returns filed; the related GTA, CHA and C&F demands failed. Business Auxiliary Service was not made out on the facts, as the activity was on a principal-to-principal basis, and that demand was set aside. The alleged excess collection reflected in trial balance entries was remanded for verification.
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