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𝗖𝗘𝗦𝗧𝗔𝗧 𝗖𝗵𝗮𝗻𝗱𝗶𝗴𝗮𝗿𝗵 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗟𝗶𝗮𝗯𝗶𝗹𝗶𝘁𝘆 𝗳𝗼𝗿 𝗔𝗴𝗲𝗻𝘁𝘀 📢 The Tribunal held: "If the principal has discharged the duty on behalf of its agents, the question of who made the payment is merely procedural and does not impact government revenue."

📰 𝗖𝗮𝗹𝗰𝘂𝘁𝘁𝗮 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗖𝗿𝗶𝘁𝗶𝗰𝗶𝘀𝗺 𝗼𝗳 𝗖𝗚𝗦𝗧 𝗖𝗼𝗺𝗺𝗶𝘀𝘀𝗶𝗼𝗻𝗲𝗿 𝗳𝗼𝗿 𝗗𝗲𝗹𝗮𝘆 𝗶𝗻 𝗔𝗱𝗷𝘂𝗱𝗶𝗰𝗮𝘁𝗶𝗼𝗻 𝗼𝗳 𝗦𝗵𝗼𝘄-𝗖𝗮𝘂𝘀𝗲 𝗡𝗼𝘁𝗶𝗰𝗲

📰 𝗖𝗵𝗵𝗮𝘁𝘁𝗶𝘀𝗴𝗮𝗿𝗵 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗜𝗻𝘁𝗲𝗿𝗶𝗺 𝗥𝗲𝗹𝗶𝗲𝗳 𝗚𝗿𝗮𝗻𝘁𝗲𝗱 𝗶𝗻 𝗚𝗦𝗧 𝗜𝗻𝗽𝘂𝘁 𝗧𝗮𝘅 𝗖𝗿𝗲𝗱𝗶𝘁 𝗖𝗮𝘀𝗲

📰 𝗖𝗮𝗹𝗰𝘂𝘁𝘁𝗮 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗜𝗻𝘁𝗲𝗿𝗶𝗺 𝗥𝗲𝗹𝗲𝗮𝘀𝗲 𝗼𝗳 𝗦𝗲𝗶𝘇𝗲𝗱 𝗠𝗮𝗰𝗵𝗶𝗻𝗲𝗿𝘆 𝗚𝗿𝗮𝗻𝘁𝗲𝗱 𝗼𝗻 𝗕𝗮𝗻𝗸 𝗚𝘂𝗮𝗿𝗮𝗻𝘁𝗲𝗲

📰 𝗖𝗮𝗹𝗰𝘂𝘁𝘁𝗮 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗣𝗿𝗼𝘃𝗶𝘀𝗶𝗼𝗻𝗮𝗹 𝗔𝘁𝘁𝗮𝗰𝗵𝗺𝗲𝗻𝘁 𝗼𝗳 𝗖𝗮𝘀𝗵 𝗖𝗿𝗲𝗱𝗶𝘁 𝗔𝗰𝗰𝗼𝘂𝗻𝘁 𝗥𝘂𝗹𝗲𝗱 𝗨𝗻𝗷𝘂𝘀𝘁𝗶𝗳𝗶𝗲𝗱

𝗖𝗘𝗦𝗧𝗔𝗧 𝗛𝘆𝗱𝗲𝗿𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗼𝗻 𝗪𝗼𝗿𝗸𝘀 𝗖𝗼𝗻𝘁𝗿𝗮𝗰𝘁 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 (𝗪𝗖𝗦) 𝗳𝗼𝗿 𝗚𝗼𝘃𝗲𝗿𝗻𝗺𝗲𝗻𝘁 𝗔𝘂𝘁𝗵𝗼𝗿𝗶𝘁𝗶𝗲𝘀 📢 The Tribunal held: "APMSIDC, being a governmental authority with no profit motive, is not required to pay service tax on works contract services under reverse charge."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗖𝗹𝗮𝘀𝘀𝗶𝗳𝗶𝗰𝗮𝘁𝗶𝗼𝗻 𝗼𝗳 𝗦𝗲𝗿𝘃𝗶𝗰𝗲𝘀 𝗳𝗼𝗿 𝗘𝘅𝗽𝗼𝗿𝘁 𝗼𝗳 𝗕𝗼𝗼𝗸𝘀 📢 The Tribunal held: "The appellant’s subsidiary company, acting as a consignment agent by clearing and forwarding educational books in the USA, does not provide a taxable service under 'Business Auxiliary Services.'"

𝗖𝗘𝗦𝗧𝗔𝗧 𝗔𝗵𝗺𝗲𝗱𝗮𝗯𝗮𝗱 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗪𝗮𝘁𝗲𝗿 𝗙𝗿𝗼𝗻𝘁 𝗥𝗼𝘆𝗮𝗹𝘁𝘆 𝗮𝗻𝗱 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗟𝗶𝗮𝗯𝗶𝗹𝗶𝘁𝘆 📢 The Tribunal held: "Water front royalty collected as per the Maritime Board Act, 1981, on behalf of the State of Gujarat is a statutory levy, not a service, and therefore is not subject to service tax."

𝗖𝗘𝗦𝗧𝗔𝗧 𝗞𝗼𝗹𝗸𝗮𝘁𝗮 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗥𝗲𝗳𝘂𝗻𝗱 𝗼𝗳 𝗠𝗶𝘀𝘁𝗮𝗸𝗲𝗻𝗹𝘆 𝗣𝗮𝗶𝗱 𝗔𝗺𝗼𝘂𝗻𝘁𝘀 𝗮𝗻𝗱 𝗧𝗶𝗺𝗲 𝗟𝗶𝗺𝗶𝘁 𝗨𝗻𝗱𝗲𝗿 𝗦𝗲𝗰𝘁𝗶𝗼𝗻 𝟭𝟭𝗕 📢 The Tribunal held: "The limitation period under Section 11B does not apply to refunds of mistakenly paid amounts, and provisions on 'Unjust Enrichment' are also not applicable."

📰 𝗣𝗮𝘁𝗻𝗮 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗣𝗲𝘁𝗶𝘁𝗶𝗼𝗻𝗲𝗿 𝗚𝗿𝗮𝗻𝘁𝗲𝗱 𝗦𝘁𝗮𝘆 𝗼𝗻 𝗧𝗮𝘅 𝗥𝗲𝗰𝗼𝘃𝗲𝗿𝘆 𝗗𝘂𝗲 𝘁𝗼 𝗨𝗻𝗰𝗼𝗻𝘀𝘁𝗶𝘁𝘂𝘁𝗲𝗱 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹