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...
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Classification of a processing arrangement depends on the agreement and the real nature of the work. Applying the control, integration and multi-factor tests, the Tribunal held that supervision, disciplinary control, wage liability and statutory compliance remained with the contractor, while the client only required completion of identified job-work outputs; the arrangement was therefore contract for service, not manpower supply, and was classifiable under BAS rather than MSS. The Tribunal further held that processing unmanufactured tobacco did not change its essential character as agricultural produce, so the activity remained in relation to agriculture or agricultural produce and qualified for exemption. The refund claim for the disputed periods was allowed.
Classification of a processing arrangement depends on the agreement and the real nature of the work. Applying the control, integration and multi-factor tests, the Tribunal held that supervision, disciplinary control, wage liability and statutory compliance remained with the contractor, while the client only required completion of identified job-work outputs; the arrangement was therefore contract for service, not manpower supply, and was classifiable under BAS rather than MSS. The Tribunal further held that processing unmanufactured tobacco did not change its essential character as agricultural produce, so the activity remained in relation to agriculture or agricultural produce and qualified for exemption. The refund claim for the disputed periods was allowed.
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