Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Construction of separate villas for individual purchasers, even within a gated layout with common amenities, did not amount to construction of a residential complex for service tax purposes. The Tribunal treated separately identified plots, individual approvals, and contracts with each buyer as independent constructions rather than a single building or buildings with more than twelve residential units. Common project identity and shared facilities were held insufficient to enlarge the taxable definition. The demand was therefore unsustainable, and the related interest and penalties also failed; the VCES declaration did not change that result.
Construction of separate villas for individual purchasers, even within a gated layout with common amenities, did not amount to construction of a residential complex for service tax purposes. The Tribunal treated separately identified plots, individual approvals, and contracts with each buyer as independent constructions rather than a single building or buildings with more than twelve residential units. Common project identity and shared facilities were held insufficient to enlarge the taxable definition. The demand was therefore unsustainable, and the related interest and penalties also failed; the VCES declaration did not change that result.
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