Condonation of Delay denied: communication lapses and corporate restructuring found insufficient; prolonged inaction and lack of bona fides led to ref...
Export Support intervention INSIGHT launched to provide non financial capacity building, trade intelligence and pilot support with defined funding and...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
