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...
The Tribunal held that the arrangement between the parties was genuine job work for manufacture of Bright Bars, not manpower recruitment or supply service. Applying the control, remuneration, integration and multifactor tests, it found that the contractor retained control over labour, bore the commercial risk, and was paid per output rather than for manpower supplied. On that basis, the service tax demands based on manpower supply were unsustainable. The Tribunal further held that a lawful restructuring of business to reduce tax liability is not a sham or colourable device unless Revenue proves fraud or artificiality, which it failed to do. The impugned orders were set aside and the appeals allowed.
The Tribunal held that the arrangement between the parties was genuine job work for manufacture of Bright Bars, not manpower recruitment or supply service. Applying the control, remuneration, integration and multifactor tests, it found that the contractor retained control over labour, bore the commercial risk, and was paid per output rather than for manpower supplied. On that basis, the service tax demands based on manpower supply were unsustainable. The Tribunal further held that a lawful restructuring of business to reduce tax liability is not a sham or colourable device unless Revenue proves fraud or artificiality, which it failed to do. The impugned orders were set aside and the appeals allowed.
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