Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
Cross-examination of retracted statements is essential where foundational evidence supports a benami allegation and documented funding explanations re...
Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Trailer-hire with driver and crew was taxable as supply of tangible goods service because the work orders showed only permissive use, while possession, effective control, maintenance, replacement risk, insurance and legal responsibility remained with the supplier; the plea for goods transport agency treatment was rejected. The admitted erection, commissioning and installation service was also held taxable. Non-filing and incomplete filing of ST-3 returns, coupled with admitted collection and non-payment of service tax, justified the extended period and penalties. Cum-tax benefit was to be granted, and CENVAT credit could not be denied on a ground beyond the show cause notice, so the matter was remanded only for limited recomputation.
Trailer-hire with driver and crew was taxable as supply of tangible goods service because the work orders showed only permissive use, while possession, effective control, maintenance, replacement risk, insurance and legal responsibility remained with the supplier; the plea for goods transport agency treatment was rejected. The admitted erection, commissioning and installation service was also held taxable. Non-filing and incomplete filing of ST-3 returns, coupled with admitted collection and non-payment of service tax, justified the extended period and penalties. Cum-tax benefit was to be granted, and CENVAT credit could not be denied on a ground beyond the show cause notice, so the matter was remanded only for limited recomputation.
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