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“The case of the Revenue, which is based on documents retrieved from CPUs, computers or pen drives and various statements recorded during the course of investigation, which have been found to be inadmissible as evidence, to allege clandestine removal of goods, cannot be sustained.”
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Explore latest Cases reported in SCC’s High Court Cases (HCC) on education law i.e. examination certificates, teacher appointments and regularisation, withheld results, CLAT-UG 2025 errors, and student admission disputes.
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NCLT observed that it is not endowed with the powers of jurisdiction or authority to analyse or evaluate the commercial decision of the CoC.
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Written statement was e-filed within 44 days from the receipt of the complaint which was beyond 30 days prescribed time-limit but the delay beyond 30 days held to be extendable if sufficient cause explained, thus making the prescribed period to be of 45 days. The written statement was thus filed within the prescribed period.
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“The appellant had exported the services to the overseas entity/recipient, such service should be considered as ‘export of service’ and the resultant benefit of refund of the accumulated CENVAT Credit available in the books of account should be available to the appellants.”
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Pal Promoters Pvt. Ltd. not liable to pay service tax on the construction services rendered to Tamil Nadu Police Housing Corporation (TNHPCL), Tsunami District Implementation Unit, Pudukkotai (TDIU) and for Peoples Development Association (PDA) and the demand is to be set aside as does not fall under Commercial or Industrial Construction Service.
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“Transfer of toll collection rights through competitive bidding for commercial consideration is manifestly a business activity and not an inalienable sovereign function. Sovereign functions are those which can only be performed by the State, such as defence, legislation, policing and administration of justice sovereign functions cannot be delegated.”
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Rosoboronexport, Moscow is a governmental organisation and therefore, the said entity cannot be termed as a Science or Technocrat or scientific or technology institution or organisation and hence it the activity cannot fall under the category of “Scientific and Technical Consultancy Service.”
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“Provisional participation does not grant the applicants any indefeasible right to claim appointment, even if they are deemed meritorious.”
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“The term ‘hotel’ has not been defined in the Finance Act, 1994. In the trade parlance, hotels providing additional facilities such as restaurants, banquet hall, conference hall, bar and health club are recognized as ‘Full-Service Hotel’ – which is the opposite of a ‘Limited-Service Hotel’ or a ‘Budget-Friendly Hotel’, with bare or limited facilities.”
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Electronic record, in the form of the DVD could not be treated as admissible evidence, in the absence of any verification as to its genuineness, veracity or reliability from the original electronic device by/from which these are created, for the purpose of imposition of penalty under Section 114-AA, Customs Act, 1962.
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“When the Section 7 of Insolvency and Bankruptcy Code, 2016 (IBC) application is based on default committed subsequent to Section 10-A of the IBC period and the amount claimed subsequent to Section 10-A of the IBC period is well beyond threshold, application cannot be rejected on the ground.”
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The assessee’s submitted that the authorities wrongly disallowed the carry forward of losses only because the return was filed late on 1-11-2019 at 00:00:37, and therefore not treated as a valid return under Section 139(1) of the Income Tax Act, 1961.
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“The place of supply of service being the location of the service recipient, which is outside India, no service tax is leviable”
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CESTAT further held that amount deposited by assessee during investigation could not be retained after demand of excise was set aside.
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Although the respondent acknowledged execution of works, instalments under the Vendor Settlement Agreement remained unpaid. With repeated acknowledgments of inability to pay and only the first tranche settled, default was established under Section 9 of the Insolvency and Bankruptcy Code, 2016.
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“Use of public does not necessarily mean by individual public but also includes use by Public Sector Undertaking/ Corporations”
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Section 67 of the Finance Act, 1994 takes care of the cases where the service provider receives any part of a consideration in non-monetary form or by way of reimbursement and that such item does not figure in the invoices raised, thereby resulting in the real value of taxable service.
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Intellectual property not registered in India do not constitute ‘intellectual property rights’ within the meaning of Section 65(55a) of the Finance Act, 1994 and the related services are not ‘intellectual property services’ within the meaning of Section 65 (55b) of the Finance Act, 1954.
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“Consideration out of surrender of tenancy right on account of immovable property cannot be considered as service as per definition under Section 65-B(44) of the Finance Act, 1994 and no service tax is payable.”
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