Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
Jurisdictional facts in certificate-of-origin discrepancies can support customs show-cause proceedings, leaving factual explanations for departmental ...
Evacuation of settled ash from an ash pond was held not taxable under site formation and clearance, excavation and earth moving and demolition service, following earlier rulings that transport and dumping of ash as part of the production process is not a service activity. The works contract and manpower supply demands were reduced by tax already paid and the admitted deposit, leaving no further tax recoverable, though interest remained payable. On reverse charge for manpower supply received from unregistered parties, the demand failed because payment would have been revenue neutral through immediate CENVAT credit and the extended limitation period was unavailable absent proof of suppression or wilful misstatement. Penalty for suppression was deleted, while penalty for delayed registration and return filing was sustained.
Evacuation of settled ash from an ash pond was held not taxable under site formation and clearance, excavation and earth moving and demolition service, following earlier rulings that transport and dumping of ash as part of the production process is not a service activity. The works contract and manpower supply demands were reduced by tax already paid and the admitted deposit, leaving no further tax recoverable, though interest remained payable. On reverse charge for manpower supply received from unregistered parties, the demand failed because payment would have been revenue neutral through immediate CENVAT credit and the extended limitation period was unavailable absent proof of suppression or wilful misstatement. Penalty for suppression was deleted, while penalty for delayed registration and return filing was sustained.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4798
Join Channel
TaxTMI 
