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...
Service tax liability of a mutual fund sub-distributor was held to arise from the status of the service provider: the reverse charge notification applied to services provided by a distributor to the mutual fund, not to a sub-distributor rendering Business Auxiliary Service to the distributor. Receipts from the cooperative bank were also treated as taxable consideration because wages alone did not prove an employer-employee relationship and no employment contract was produced. The Tribunal further upheld extended limitation and penalty under section 78, finding no material basis for bona fide belief or delayed registration. Penalties under sections 77(1)(c) and 77(2) were sustained for failure to furnish information and file ST-3 returns.
Service tax liability of a mutual fund sub-distributor was held to arise from the status of the service provider: the reverse charge notification applied to services provided by a distributor to the mutual fund, not to a sub-distributor rendering Business Auxiliary Service to the distributor. Receipts from the cooperative bank were also treated as taxable consideration because wages alone did not prove an employer-employee relationship and no employment contract was produced. The Tribunal further upheld extended limitation and penalty under section 78, finding no material basis for bona fide belief or delayed registration. Penalties under sections 77(1)(c) and 77(2) were sustained for failure to furnish information and file ST-3 returns.
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