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📰 𝗣𝘂𝗻𝗷𝗮𝗯 𝗮𝗻𝗱 𝗛𝗮𝗿𝘆𝗮𝗻𝗮 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗔𝗹𝗹𝗲𝗴𝗲𝗱 𝗨𝗻𝗷𝘂𝘀𝘁 𝗕𝗹𝗼𝗰𝗸𝗶𝗻𝗴 𝗼𝗳 𝗜𝗻𝗽𝘂𝘁 𝗧𝗮𝘅 𝗖𝗿𝗲𝗱𝗶𝘁 📢 Court’s Statement: "The blocking of Input Tax Credit (ITC) must not proceed solely on supplier scrutiny without proper investigation into the taxpayer's conduct."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗮𝗻𝗱 𝗖𝗵𝗮𝗿𝗶𝘁𝗮𝗯𝗹𝗲 𝗧𝗿𝘂𝘀𝘁 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗿𝘂𝗹𝗲𝗱: “Merely by charging fees or higher fees, an institution which otherwise belongs to a Charitable Trust cannot lose its identity as a non-commercial entity. There is no restriction under Section 11B to claim a refund by the Charitable Institute as a service recipient.”

𝗖𝗘𝗦𝗧𝗔𝗧 𝗖𝗵𝗲𝗻𝗻𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗮𝗻𝗱 𝗦𝗽𝗼𝗻𝘀𝗼𝗿𝘀𝗵𝗶𝗽 𝗼𝗳 𝗦𝗽𝗼𝗿𝘁𝘀 𝗘𝘃𝗲𝗻𝘁𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗿𝘂𝗹𝗲𝗱: “It is settled that no Service Tax is payable on sponsorship of IPL and ICC cricket tournaments as the ingredients for levy of tax are not fulfilled in the absence of any provision of service and when payments were made only in relation to sponsorship of the IPL Cricket tournament.”

𝗖𝗘𝗦𝗧𝗔𝗧 𝗠𝘂𝗺𝗯𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗮𝗻𝗱 𝗣𝗿𝗲𝗺𝗶𝘂𝗺 𝗖𝗼𝗺𝗽𝘂𝘁𝗮𝘁𝗶𝗼𝗻 𝗳𝗼𝗿 𝗕𝗮𝗻𝗸 𝗜𝗻𝘀𝘂𝗿𝗮𝗻𝗰𝗲 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗿𝘂𝗹𝗲𝗱: “Consideration includes the tax amount, and liability is to be computed on the ‘cum tax’ value, as banks under RBI’s supervision cannot be charged more than the specified premium amount.”

𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗟𝗶𝗮𝗯𝗶𝗹𝗶𝘁𝘆 𝗳𝗼𝗿 𝗖𝗼𝗻𝘀𝘁𝗿𝘂𝗰𝘁𝗶𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 𝗨𝗻𝗱𝗲𝗿 𝗚𝗼𝘃𝗲𝗿𝗻𝗺𝗲𝗻𝘁 𝗦𝗰𝗵𝗲𝗺𝗲𝘀 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗿𝘂𝗹𝗲𝗱: "Construction services provided to government bodies under the Jawaharlal Nehru National Urban Renewal Mission (JNNURM) are not taxable under 'Construction of Residential Complex' services."

📰 𝗠𝗮𝗱𝗿𝗮𝘀 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗗𝗲𝗽𝗮𝗿𝘁𝗺𝗲𝗻𝘁 𝗖𝗮𝗻𝗻𝗼𝘁 𝗥𝗲𝗳𝘂𝘀𝗲 𝗟𝗮𝘁𝗲 𝗦𝘂𝗯𝗺𝗶𝘀𝘀𝗶𝗼𝗻 𝗼𝗳 “𝗖” 𝗮𝗻𝗱 “𝗙” 𝗙𝗼𝗿𝗺𝘀 𝗣𝗼𝘀𝘁 𝗔𝘀𝘀𝗲𝘀𝘀𝗺𝗲𝗻𝘁 𝗖𝗼𝗺𝗽𝗹𝗲𝘁𝗶𝗼𝗻 📢 The court ruled that submission of “C” and “F” forms post-assessment cannot be grounds for refusal by the Department.

📰 𝗔𝗹𝗹𝗮𝗵𝗮𝗯𝗮𝗱 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗡𝗼𝗻-𝘀𝘂𝗯𝗺𝗶𝘀𝘀𝗶𝗼𝗻 𝗼𝗳 𝗥𝗲𝗽𝗹𝘆 𝗖𝗮𝗻𝗻𝗼𝘁 𝗕𝗲 𝗚𝗿𝗼𝘂𝗻𝗱 𝗳𝗼𝗿 𝗚𝗦𝗧 𝗥𝗲𝗴𝗶𝘀𝘁𝗿𝗮𝘁𝗶𝗼𝗻 𝗖𝗮𝗻𝗰𝗲𝗹𝗹𝗮𝘁𝗶𝗼𝗻 📢 Non-submission of a reply is not sufficient grounds for registration cancellation.

𝗖𝗘𝗦𝗧𝗔𝗧 𝗞𝗼𝗹𝗸𝗮𝘁𝗮 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗗𝗲𝗺𝗮𝗻𝗱 𝗮𝗻𝗱 𝗘𝘅𝘁𝗲𝗻𝗱𝗲𝗱 𝗟𝗶𝗺𝗶𝘁𝗮𝘁𝗶𝗼𝗻 📢 𝗧𝗵𝗲 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗿𝘂𝗹𝗲𝗱: "Service tax cannot be demanded for a period covered by a previously issued 'No Due' certificate, and extended limitation cannot apply where records were already scrutinized."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗖𝗵𝗮𝗻𝗱𝗶𝗴𝗮𝗿𝗵 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗧𝗲𝗰𝗵𝗻𝗶𝗰𝗮𝗹 𝗞𝗻𝗼𝘄-𝗛𝗼𝘄 𝗮𝗻𝗱 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 📢 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗥𝘂𝗹𝗶𝗻𝗴: "Know-how is not an Intellectual Property Right (IPR) under Service Tax law, and its transfer is not subject to Service Tax. Cum-tax benefit is applicable even in reverse charge cases."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗗𝗲𝗺𝗮𝗻𝗱 𝗕𝗮𝘀𝗲𝗱 𝗼𝗻 𝟮𝟲𝗔𝗦 𝗗𝗮𝘁𝗮 📢 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗥𝘂𝗹𝗶𝗻𝗴: "Without an independent inquiry or investigation, Service Tax demand cannot be sustained solely on the basis of '26AS data' provided by Income Tax authorities."