Concessional Basic Customs Duty on Ethernet switches: classification as enterprise switches upheld, challenge dismissed for lack of substantial law qu...
Insolvency petition based on admitted debt and default upheld; challenge for malicious initiation rejected, settlement may proceed under resolution fr...
Quashing of FIR and challenge to ECIR over alleged diversion of funds and preferential ESOP pricing dismissed after prima facie money-laundering findi...
Reimbursements of wages paid to field consultants were held not includible in taxable value where they were mere pass-through amounts and tax had already been discharged on the service charge; the related demand was set aside. Diesel supplied under separate contracts was treated as a goods transaction, not part of the service value, so service tax on that component was unsustainable. Supply of soil by unit-based work order was not site formation service because it did not involve preparatory site activity. A demand based only on mismatch between ST-3 returns and balance sheet failed for want of evidence, and extended limitation was rejected as suppression was not proved. The demand, interest and penalties were set aside.
Reimbursements of wages paid to field consultants were held not includible in taxable value where they were mere pass-through amounts and tax had already been discharged on the service charge; the related demand was set aside. Diesel supplied under separate contracts was treated as a goods transaction, not part of the service value, so service tax on that component was unsustainable. Supply of soil by unit-based work order was not site formation service because it did not involve preparatory site activity. A demand based only on mismatch between ST-3 returns and balance sheet failed for want of evidence, and extended limitation was rejected as suppression was not proved. The demand, interest and penalties were set aside.
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