Permanent Establishment and Business Connection: foreign consultancy receipts not attributable where no fixed base or corporate veil piercing establis...
Limitation period commencement and procedural inquiry rules: identity-based limitation upheld; complaints by authorised public servants need not attra...
Painting and end-to-end execution services for residential, commercial and industrial premises were held not to constitute management, maintenance or repair service. The Tribunal noted that the services, on the admitted facts, were more appropriately covered by construction-related activity and that in the appellant's own case for a prior period the original authority had already treated the work as works contract service. The demand raised under management, maintenance or repair service was therefore unsustainable, and the activity was held to be correctly classifiable under works contract service. The impugned order was set aside and consequential relief followed in accordance with law.
Painting and end-to-end execution services for residential, commercial and industrial premises were held not to constitute management, maintenance or repair service. The Tribunal noted that the services, on the admitted facts, were more appropriately covered by construction-related activity and that in the appellant's own case for a prior period the original authority had already treated the work as works contract service. The demand raised under management, maintenance or repair service was therefore unsustainable, and the activity was held to be correctly classifiable under works contract service. The impugned order was set aside and consequential relief followed in accordance with law.
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