Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
A registered cooperative society that confined lending and deposit-related activities to its own members was held not liable to service tax under Banking and Other Financial Services. Applying the principle of mutuality, the Tribunal found that services rendered by such a society to its members do not constitute taxable services provided by one person to another. The contrary view treating the society as a commercial concern was unsustainable, and the demand of service tax and related penalties based on member-based services were set aside.
A registered cooperative society that confined lending and deposit-related activities to its own members was held not liable to service tax under Banking and Other Financial Services. Applying the principle of mutuality, the Tribunal found that services rendered by such a society to its members do not constitute taxable services provided by one person to another. The contrary view treating the society as a commercial concern was unsustainable, and the demand of service tax and related penalties based on member-based services were set aside.
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