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...
Free home delivery of ready-to-eat food, involving preparation at the supplier's premises and delivery at a customer-specified time and place, was treated as a taxable service with a significant service element. From July 2012, supplying food for human consumption in this manner fell within declared services and also within the earlier concept of outdoor catering. Service tax was consequently sustainable for the normal limitation period. The extended limitation period and related penalty were not sustainable because the supplier was registered, filed ST-3 returns, paid service tax, and the allegations arose from its own records, with no evidence of suppression intended to evade tax.
Free home delivery of ready-to-eat food, involving preparation at the supplier's premises and delivery at a customer-specified time and place, was treated as a taxable service with a significant service element. From July 2012, supplying food for human consumption in this manner fell within declared services and also within the earlier concept of outdoor catering. Service tax was consequently sustainable for the normal limitation period. The extended limitation period and related penalty were not sustainable because the supplier was registered, filed ST-3 returns, paid service tax, and the allegations arose from its own records, with no evidence of suppression intended to evade tax.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
