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𝗖𝗘𝗦𝗧𝗔𝗧 𝗖𝗵𝗮𝗻𝗱𝗶𝗴𝗮𝗿𝗵 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗥𝗲𝗳𝘂𝗻𝗱 𝗼𝗳 𝗖𝗘𝗡𝗩𝗔𝗧 𝗖𝗿𝗲𝗱𝗶𝘁 📢 The Tribunal held: "Registration of premises is not a pre-condition for refund of unutilized CENVAT credit, and rejection of refund on the grounds of incomplete invoices or lack of nexus is unjustified."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗡𝗲𝘄 𝗗𝗲𝗹𝗵𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗘𝘅𝘁𝗲𝗻𝗱𝗲𝗱 𝗟𝗶𝗺𝗶𝘁𝗮𝘁𝗶𝗼𝗻 𝗶𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗖𝗮𝘀𝗲𝘀 📢 The Tribunal held: "In the absence of a finding that suppression of facts was with intent to evade tax, the extended period of limitation cannot be invoked."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗞𝗼𝗹𝗸𝗮𝘁𝗮 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗔𝗱𝘃𝗲𝗿𝘁𝗶𝘀𝗶𝗻𝗴 𝗔𝗴𝗲𝗻𝗰𝘆 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 📢 The Tribunal held: "Service tax paid by advertisers on behalf of the appellant is treated as tax paid by the appellant, making any further demand unsustainable. However, the appellant must pay service tax on services provided to the Government."

📰 𝗖𝗮𝗹𝗰𝘂𝘁𝘁𝗮 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗜𝗚𝗦𝗧 𝗡𝗼𝘁 𝗔𝗽𝗽𝗹𝗶𝗰𝗮𝗯𝗹𝗲 𝗼𝗻 𝗜𝗻𝘁𝗲𝗿𝗲𝘀𝘁 𝗳𝗼𝗿 𝗖𝗿𝗲𝗱𝗶𝘁 𝗖𝗮𝗿𝗱 𝗟𝗼𝗮𝗻

📰 𝗞𝗲𝗿𝗮𝗹𝗮 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗪𝗿𝗶𝘁 𝗣𝗲𝘁𝗶𝘁𝗶𝗼𝗻 𝗗𝗶𝘀𝗺𝗶𝘀𝘀𝗲𝗱 𝗗𝘂𝗲 𝘁𝗼 𝗟𝗮𝗰𝗸 𝗼𝗳 𝗧𝗶𝗺𝗲𝗹𝘆 𝗔𝗰𝘁𝗶𝗼𝗻 𝗼𝗻 𝗚𝗦𝗧 𝗗𝗶𝘀𝗰𝗿𝗲𝗽𝗮𝗻𝗰𝘆

📰 𝗠𝗲𝗴𝗵𝗮𝗹𝗮𝘆𝗮 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗔𝘁𝘁𝗮𝗰𝗵𝗺𝗲𝗻𝘁 𝗼𝗳 𝗔𝘀𝘀𝗲𝘁𝘀 𝗳𝗼𝗿 𝗚𝗦𝗧 𝗧𝗮𝘅 𝗢𝘄𝗲𝗱 𝗯𝘆 𝗣𝗮𝗿𝘁𝗻𝗲𝗿'𝘀 𝗣𝗿𝗼𝗽𝗿𝗶𝗲𝘁𝗼𝗿𝘀𝗵𝗶𝗽

𝗖𝗘𝗦𝗧𝗔𝗧 𝗖𝗵𝗮𝗻𝗱𝗶𝗴𝗮𝗿𝗵 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗼𝗻 𝗠𝗲𝗺𝗯𝗲𝗿𝘀𝗵𝗶𝗽 𝗙𝗲𝗲𝘀 📢 The Tribunal held: "Membership fees collected from members are not subject to Service Tax. Demands raised under an incorrect tax category cannot be confirmed under another heading."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗚𝗧𝗔 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗟𝗶𝗮𝗯𝗶𝗹𝗶𝘁𝘆 📢 The Tribunal held: "Service provided by individual tractor trolley owners without issuing consignment notes does not qualify as GTA service and is not taxable."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗖𝗵𝗲𝗻𝗻𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗥𝗲𝗳𝘂𝗻𝗱 𝗖𝗼𝗺𝗽𝘂𝘁𝗮𝘁𝗶𝗼𝗻 𝗳𝗼𝗿 𝗘𝘅𝗽𝗼𝗿𝘁𝗲𝗱 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 📢 The Tribunal held: "For export service refunds, the relevant date for the one-year period is the date of foreign exchange realization, not the invoice date."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗖𝗼𝗺𝗺𝗶𝘀𝘀𝗶𝗼𝗻 𝗟𝗮𝗯𝗲𝗹𝗲𝗱 𝗮𝘀 𝗗𝗲𝗱𝘂𝗰𝘁𝗶𝗼𝗻𝘀 𝗶𝗻 𝗘𝘅𝗽𝗼𝗿𝘁 𝗧𝗿𝗮𝗻𝘀𝗮𝗰𝘁𝗶𝗼𝗻𝘀 📢 The Tribunal held: " Merely labeling deductions as commission in sales invoices does not make them subject to service tax if they function as sales discounts."