Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
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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