Insights
Supreme Court affirms validity of Section 16(2)(c): ITC is admissible only where the supplier has actually remitted tax to the Government, Provision held neither arbitrary nor unconstitutional
CESTAT upheld that no service tax is applicable on Refundable Advances and Sale of Self-Owned Flats is sale of immovable property and thus not Liable to Service Tax
Punjab High Court holds that mere uploading of notice/ order on ‘View Additional Notices and Orders’ cannot be treated as a valid mode of its service
Gujarat High Court holds that proceedings based on omitted Rule 89(4B) cannot survive in the absence of a saving clause