Reasonable Cause for Late Return: penalty under section 271(1)(c) unsustainable where disclosure, audit filing and voluntary offer showed no concealme...
Proceeds of crime and property equivalent in value: failure to explain lawful source sustains attachment; lack of required notice can vitiate confirma...
Page of 4819
Press 'Enter' after typing page number.
6001 to 6020 of 96365 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4819 
Join Channel 
