Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
Model-wise import cap monitoring cannot justify withholding used multifunction machines where all-India tracking is absent and full security is furnis...
Clinical Research Organisations performing sponsor-approved clinical trials qualify for service-tax exemption on technical testing and analysis of newly developed drugs, even though regulatory approval is issued to the sponsor rather than separately to the CRO. Employee bond deposits forfeited on premature resignation are compensation for breach of an employment undertaking, not consideration for commercial training or coaching or for tolerating an act. Extended limitation requires deliberate suppression or other specified conduct with intent to evade tax; prior departmental disclosures and a tenable belief in exemption negate that requirement. Consequently, the technical-testing and training-related demands fail, with the latter also time-barred. Interest and penalties cannot survive where no principal tax demand or intent to evade is established.
Clinical Research Organisations performing sponsor-approved clinical trials qualify for service-tax exemption on technical testing and analysis of newly developed drugs, even though regulatory approval is issued to the sponsor rather than separately to the CRO. Employee bond deposits forfeited on premature resignation are compensation for breach of an employment undertaking, not consideration for commercial training or coaching or for tolerating an act. Extended limitation requires deliberate suppression or other specified conduct with intent to evade tax; prior departmental disclosures and a tenable belief in exemption negate that requirement. Consequently, the technical-testing and training-related demands fail, with the latter also time-barred. Interest and penalties cannot survive where no principal tax demand or intent to evade is established.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
