Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Reverse charge on royalty for mining rights was held inapplicable where the appellants had not been shown to hold any mining licence or to have paid royalty as licence holders. The Tribunal accepted the explanation that the accounting entry described as royalty represented only the royalty portion withheld in works contract bills until proof of purchase from licensed vendors was furnished, and not consideration for assignment of any right to use natural resources; the service tax demand therefore failed on merits. It further held that the extended period could not be invoked on balance sheet entries alone, without corroborative evidence of suppression or taxable receipt, so the notices were also barred by limitation.
Reverse charge on royalty for mining rights was held inapplicable where the appellants had not been shown to hold any mining licence or to have paid royalty as licence holders. The Tribunal accepted the explanation that the accounting entry described as royalty represented only the royalty portion withheld in works contract bills until proof of purchase from licensed vendors was furnished, and not consideration for assignment of any right to use natural resources; the service tax demand therefore failed on merits. It further held that the extended period could not be invoked on balance sheet entries alone, without corroborative evidence of suppression or taxable receipt, so the notices were also barred by limitation.
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