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𝗖𝗘𝗦𝗧𝗔𝗧 𝗞𝗼𝗹𝗸𝗮𝘁𝗮 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗚𝗼𝘃𝗲𝗿𝗻𝗺𝗲𝗻𝘁 𝗔𝘂𝘁𝗵𝗼𝗿𝗶𝘁𝘆 𝗦𝘁𝗮𝘁𝘂𝘀 📢 The Tribunal held: "SBPDCL, wholly owned by Bihar State Power (Holding) Company, qualifies as a 'Government Authority' under Notification 25/2012-ST, making the works contract services provided by the appellant exempt from service tax."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗠𝘂𝗺𝗯𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗘𝗭 𝗥𝗲𝗳𝘂𝗻𝗱 𝗖𝗹𝗮𝗶𝗺𝘀 📢 The Tribunal held: "Exemption from service tax for authorized operations in SEZs cannot be denied on technical grounds like filing delays. Refund entitlement depends on SEZ Act conditions, not additional terms in exemption notifications."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗧𝗶𝗺𝗲𝗹𝘆 𝗔𝗽𝗽𝗲𝗮𝗹 𝗙𝗶𝗹𝗶𝗻𝗴 📢 The Tribunal held: "Service of the adjudication order to an authorised legal representative, such as a Chartered Accountant, is not equivalent to service upon the appellant. Therefore, the appeal is not time-barred."

𝗠𝗮𝗱𝗿𝗮𝘀 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗧𝗲𝗰𝗵𝗻𝗶𝗰𝗮𝗹 𝗚𝗹𝗶𝘁𝗰𝗵 𝗶𝗻 𝗦𝗮𝗯𝗸𝗮 𝗩𝗶𝘀𝗵𝘄𝗮𝘀 𝗦𝗰𝗵𝗲𝗺𝗲 𝗣𝗮𝘆𝗺𝗲𝗻𝘁 📢 The Court held: "Benefits under the Sabka Vishwas Scheme cannot be denied due to technical payment issues, as the scheme aims to aid defaulters in settling dues."

📰 𝗣𝗮𝘁𝗻𝗮 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗣𝗿𝗲𝗺𝗮𝘁𝘂𝗿𝗲 𝗚𝗦𝗧 𝗥𝗲𝗰𝗼𝘃𝗲𝗿𝘆 𝗣𝗲𝗻𝗮𝗹𝗶𝘇𝗲𝗱 𝘄𝗶𝘁𝗵 𝗖𝗼𝘀𝘁 𝘁𝗼 𝗢𝗳𝗳𝗶𝗰𝗲𝗿 📢 𝗖𝗼𝘂𝗿𝘁’𝘀 𝗦𝘁𝗮𝘁𝗲𝗺𝗲𝗻𝘁: "The officer acted in complete derogation of statutory provisions and established principles of law."

📰 𝗔𝗹𝗹𝗮𝗵𝗮𝗯𝗮𝗱 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗡𝗼 𝗜𝗻𝘁𝗲𝗿-𝗦𝘁𝗮𝘁𝗲 𝗘-𝗪𝗮𝘆 𝗕𝗶𝗹𝗹 𝗥𝗲𝗾𝘂𝗶𝗿𝗲𝗱 𝗳𝗼𝗿 𝗧𝗿𝗮𝗻𝘀𝗶𝘁 𝗪𝗶𝘁𝗵𝗶𝗻 𝗠𝗮𝗱𝗵𝘆𝗮 𝗣𝗿𝗮𝗱𝗲𝘀𝗵 📢 𝗖𝗼𝘂𝗿𝘁’𝘀 𝗦𝘁𝗮𝘁𝗲𝗺𝗲𝗻𝘁: "Goods in transit from one location to another within Madhya Pradesh, briefly passing through Uttar Pradesh, are not considered inter-state for the purpose of e-way bill requirements."

📰 𝗗𝗲𝗹𝗵𝗶 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗠𝘂𝗹𝘁𝗶-𝗔𝗴𝗲𝗻𝗰𝘆 𝗜𝗻𝘃𝗲𝘀𝘁𝗶𝗴𝗮𝘁𝗶𝗼𝗻𝘀 𝗔𝗹𝗹𝗼𝘄𝗲𝗱 𝗶𝗻 𝗚𝗦𝗧 𝗖𝗮𝘀𝗲𝘀 📢 𝗖𝗼𝘂𝗿𝘁’𝘀 𝗦𝘁𝗮𝘁𝗲𝗺𝗲𝗻𝘁: "If any authority finds it necessary to investigate based on specific information, the investigation cannot be stopped or impeded by ongoing investigations by other agencies."

📰 𝗣𝗮𝘁𝗻𝗮 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗜𝗧𝗖 𝗗𝗲𝗻𝗶𝗮𝗹 𝗜𝗳 𝗦𝘂𝗽𝗽𝗹𝗶𝗲𝗿 𝗙𝗮𝗶𝗹𝘀 𝘁𝗼 𝗥𝗲𝗺𝗶𝘁 𝗧𝗮𝘅 📢 𝗖𝗼𝘂𝗿𝘁’𝘀 𝗦𝘁𝗮𝘁𝗲𝗺𝗲𝗻𝘁: "The purchasing dealer must ensure tax payment by the supplier to claim ITC."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗖𝗵𝗲𝗻𝗻𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗣𝗲𝗻𝗮𝗹𝘁𝘆 𝗨𝗻𝗱𝗲𝗿 𝗘𝘅𝘁𝗲𝗻𝗱𝗲𝗱 𝗧𝗶𝗺𝗲 𝗟𝗶𝗺𝗶𝘁 𝗮𝗻𝗱 𝗦𝘂𝗽𝗽𝗿𝗲𝘀𝘀𝗶𝗼𝗻 📢 The Tribunal held: "When extended time limit under Section 73(1) is invoked due to suppression, Section 73(3) protection cannot apply, even if tax is paid before the SCN."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗥𝗲𝘃𝗲𝗿𝘀𝗲 𝗖𝗵𝗮𝗿𝗴𝗲 𝗟𝗶𝗮𝗯𝗶𝗹𝗶𝘁𝘆 𝗳𝗼𝗿 𝗧𝗼𝘂𝗿 𝗢𝗽𝗲𝗿𝗮𝘁𝗼𝗿𝘀 📢 The Tribunal held: "Charging service tax again on reverse charge from the appellant would result in double taxation. As the appellant and taxi operators are in the same line of business, reverse charge is inapplicable."