Tariff classification determines GST schedule and rate; beverages in Schedule III attract the higher rate, tea extracts and syrups in Schedule I attra...
Fraudulent trading requires cogent evidence of intent to defraud; ordinary-course payments protected, except post-insolvency withdrawals must be resto...
Religious purpose exclusion versus charitable purpose: non overriding religious objects do not attract Explanation 3, registration directed under sect...
Service tax demand based solely on Form 26AS entries could not be sustained without independent examination of the nature of the services rendered and their taxability; the confirming order on tax, interest and penalties was set aside, and the consequential recovery action failed with it. Extended limitation under the proviso to section 73(1) also could not be invoked in the absence of recorded findings of fraud, suppression or wilful misstatement, making the assumption of jurisdiction legally unsustainable; the demand and attachment notices were quashed.
Service tax demand based solely on Form 26AS entries could not be sustained without independent examination of the nature of the services rendered and their taxability; the confirming order on tax, interest and penalties was set aside, and the consequential recovery action failed with it. Extended limitation under the proviso to section 73(1) also could not be invoked in the absence of recorded findings of fraud, suppression or wilful misstatement, making the assumption of jurisdiction legally unsustainable; the demand and attachment notices were quashed.
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