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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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The NHRC sought detailed reports from the Director General of Police, Uttar Pradesh, on the matter within two weeks.
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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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“The pre-condition for invoking Section 59 of the Companies Act, 2013 is that the Applicant must already be a valid holder of a share certificate prior to invoking the provision.”
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The NHRC directed State Authorities to investigate the claims and file an Action Taken Report within two weeks.
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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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The NHRC sought detailed reports from Chief Secretaries of all States and Union Territories within four weeks.
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The Tribunal stated that simply failing to disclose facts is not enough to extend the limitation period. Suppression must be deliberate and intended to evade duty and since no such intent is shown in the present case, the extended period cannot apply.
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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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“It is well-settled that the reinstatement should be the rule when the order of wrongful dismissal of termination of service was set aside, and the compensation should be an exception.”
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In a case concerning a builder-buyer dispute, the complaints were filed in 2016-2017 and the amendment application was prepared on 17-12-2023 and was registered in 2024. The amendment application had essentially introduced averments regarding cash payments.
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“It was observed that even in the petition filed before the District Magistrate, the appellants produced only postal receipt and copy of paper publication, and proof of service of personal notice was not produced.”
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Commercial wisdom of the CoC in choosing the mode and counter-party of sale of assets, whether core or non-core, encumbered or unencumbered, is non-justiciable, barring jurisdictional or regulatory violations.
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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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The NHRC has issued notices to the Chief Secretary and the Director General of Police, Rajasthan, calling for a detailed report on the matter within two weeks.
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The NHRC sought detailed report from the Chief Secretary and Director General of Police, Jammu and Kashmir, within two weeks.
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The Tribunal stated that the AO must record satisfaction explaining why the assessee’s own disallowance is unacceptable, but it was not done in the present case.
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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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The NHRC has issued notices to the Chief Secretary and the Director General of Police, Karnataka, calling for a detailed report on the matter within two weeks.
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In the present case, the issue was whether CCI has power to examine the case, where the subject matter was protected by the Patent Act. The Tribunal observed that Section 3(5) of the Competition Act, 2002 states that the Competition Act will not restrict the right of any person in protecting his rights under the Patent Act.
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