Service Provider Archives

Calcutta High Court |In absence of prescribed statutory form, filing of return/payment of tax sufficient compliance of Works Contract Composition Scheme

The High Court has also observed that the Service Tax Department cannot invoke the extended period on the sole ground of omission as the same can be invoked only when that there is a deliberate intention to evade payment of tax.

Case Briefs Tribunals/Commissions/Regulatory Bodies

NCDRC | In a tripartite contract between the seller, service provider and consumer, the seller and service provider are liable for any defect, deficiency and unfair trade practice on any product sold by them

National Consumer Disputes Redressal Commission (NCDRC): While deciding upon the instant complaint concerning alleged unfair trade practice followed by Flipkart of tampering

Case Briefs Supreme Court

Explained| Can services rendered by a “Consulting Engineer” prior to 2005 Amendment to the Finance Act be subjected to service tax?

Supreme Court settled the issue of whether “body corporate” is excluded from the definition of “consulting engineer” under Section 65(31) of the Finance Act, 1994 prior to the amendment in 2005.

Case Briefs High Courts

Del HC | Ambiguity in contractually stipulated obligations favours whom? Court discusses while refusing interference in arbitral award

Delhi High Court: Sanjeev Narula, J., refused to interfere in the interim arbitral award whereby the sole arbitrator had allowed certain claims of

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Whether place of providing service play any role in entitlement of Cenvat Credit? Tribunal answers

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ramesh Nair (Judicial Member) allowed an appeal which was filed against the denial order

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Interest on delayed refund is payable under S. 11BB of Central Excise Act, 1944; Tribunal allows appeal

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): S.S. Garg (Judicial Member) allowed appeals directed against the common impugned order passed by