The dispute concerned whether food sold at cinema counters involved a taxable service. The Tribunal held such transactions to be pure sales of goods and set aside the service tax demand with consequential relief.
The issue was whether an individual accused could be compelled to represent a corporate accused in a PMLA trial. The court held that only the company can appoint its representative and set aside the trial court’s order.
The Tribunal held that pension paid by the US government is taxable only in the United States under the India–USA DTAA. The key takeaway is that beneficial treaty provisions prevail over Indian tax law.
The Court declined to order criminal prosecution based on a complaint to the corporate regulator, holding such relief untenable in writ jurisdiction. The petitioner was left free to pursue remedies under the law.
The issue concerned distribution of liquidation proceeds amid disputes over worker claim verification. The court permitted interim payments while directing independent re-verification of disputed claims.
Delhi High Court upheld customs duty paid by a broadcasting company but quashed penalties on directors, recognizing that mis-declaration was for company benefit and not individual gain.
The court examined whether the services qualified as intermediary services and found the issue already settled by multiple prior rulings. It quashed the refund rejection and directed sanction of refund with interest.
The NCLAT upheld the rejection of repayment plans submitted by personal guarantors under the I&B Code, as they failed to submit revised proposals despite extensions, confirming the legal procedure was correctly followed.
The issue concerned non-implementation of a customs order allowing conversion of shipping bills to Drawback plus RoSCTL. The court directed the exporter to file a representation and ordered authorities to decide it within a fixed timeline.
The High Court is examining whether medicines and consumables supplied during in-patient treatment are taxable under GST. The case turns on whether such supplies are inseparable from exempt healthcare services.
