Delhi High Court held that there was no occasion for respondent to terminate service of petitioner since petitioner failed to establish that respondent is an ‘industry’ and there existed employer employee relationship between them.
Delhi High Court held that since petitioner has been exonerated in departmental proceedings, the criminal prosecution premised on the same set of allegations cannot be permitted to continue. Accordingly, FIR quashed.
Bombay HC quashed a customs notice issued after 26 years for non-submission of Export Obligation Certificate, citing unreasonable delay under the Customs Act.
Bombay HC directs SVLDRS-4 issuance to Cradle Runways Pvt. Ltd. despite a one-day payment delay under the SVLDR Scheme, citing technical reasons and procedural fairness.
Enbee Education Centre Private Limited Vs Commissioner of C.E. & S.T.-Vadodara-I (CESTAT Ahmedabad) The services provided amount to “export of service” under Rule 2 read with Rule 3(2) of the Place of Provision of Service Rules We share the recent order passed by the Hon’ble CESTAT Ahmedabad. The appellant is providing services to foreign universities. […]
CESTAT Mumbai rules extended limitation cannot apply for service tax demand on sub-contractors due to conflicting decisions, emphasizing procedural norms.
Held that there was substantive correspondence between the petitioner and the Assessing Officer on all materials and subject matter of reopening and all such materials had formed part of the disclosure by the petitioner.
Assessment and penalty orders issued against assessee was set aside considering pathology reports of assessee as a valid reason for failing to respond to various income tax notices.
CIT (Appeals) held that assessee qualified as an ‘intermediary,’ making the services rendered ineligible for classification as ‘Export of Services’ under the Service Tax Rules, 1994.
The court held that the other three companies were also carrying out large-scale projects compared to assessee, making them unsuitable for comparison or setting industry standards.
