The December 2025 edition of the Handbook incorporates the latest statutory amendments and clarifications issued by the Government.

The Tribunal set aside the service tax demand against the Amway distributor, noting the SCN lacked clarity and held that distributors resell goods on their own account not service providers.

The tribunal noted that the DRT had already taken a lenient view by not imposing exemplary costs on the bank, and that awarding interest at 9% was a fair measure to ensure that the auction purchaser did not suffer due to the bank’s lapses.