Condonation of Delay: directoral disputes and pending company proceedings can constitute reasonable cause, allowing a belated return to be treated as ...
Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
The HC held that the departmental appeal was maintainable despite the monetary limit because the dispute raised a substantial question of law on whether the Barauni storage or discharge facility was incidental to pipeline transport or an independent taxable service. Reading the MOU with the statutory definition, the Court found that separate consideration was charged for the terminal facility and that, without storage at Barauni, the crude oil could not be moved to the next mode of transport. It rejected the contentions of self-service and double taxation, restored the Commissioner's order, and affirmed service tax, interest and penalties on the storage and warehousing service.
The HC held that the departmental appeal was maintainable despite the monetary limit because the dispute raised a substantial question of law on whether the Barauni storage or discharge facility was incidental to pipeline transport or an independent taxable service. Reading the MOU with the statutory definition, the Court found that separate consideration was charged for the terminal facility and that, without storage at Barauni, the crude oil could not be moved to the next mode of transport. It rejected the contentions of self-service and double taxation, restored the Commissioner's order, and affirmed service tax, interest and penalties on the storage and warehousing service.
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