The appellant is a dealer. It purchases heavy vehicles from Tata Motors and cars from Hyundai Motors. The said vehicles are sold to customers. A demand of service tax of…
The appellant constructed a mall. It availed credit of tax paid on input services. The Commissioner disallowed such input credit on the ground that it is not "input service" as…
The respondent assessee undertook a works contract for the supply, erection, installation, and commissioning of the project. The supply included manufactured as well as bought-out items. The revenue bifurcated the…
The petitioner is a stockbroker. It is registered with the service tax department. It received a notice for an audit to be conducted by CERA. Such notice was challenged before…
The petitioner is a pharmaceutical company. It took over the business of another pharmaceutical company. It applied for registration in 2020 and sought a refund of accumulated inverted input tax…
The assessee is a manufacturer of particleboard. It is exempt from payment of central excise duty. During the course of manufacture, an intermediate product, viz., impregnated paper, comes into existence.…