Power to receive documentary evidence upheld; documents referred in complaint may be placed on record without amendment where omission was inadvertent...
Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Late payment surcharge collected on delayed payment of electricity dues was treated as part of the electricity tariff, not as an independent declared service of tolerating an act. The CESTAT held that the surcharge arose only on default in payment, had an intrinsic nexus with the principal supply of electricity, and could not be artificially separated from that supply. It therefore formed a naturally bundled or composite supply to be taxed in the same manner as the exempt electricity supply. Relying on CBIC clarification and prior decisions, the Tribunal held that service tax, interest, and penalties were unsustainable.
Late payment surcharge collected on delayed payment of electricity dues was treated as part of the electricity tariff, not as an independent declared service of tolerating an act. The CESTAT held that the surcharge arose only on default in payment, had an intrinsic nexus with the principal supply of electricity, and could not be artificially separated from that supply. It therefore formed a naturally bundled or composite supply to be taxed in the same manner as the exempt electricity supply. Relying on CBIC clarification and prior decisions, the Tribunal held that service tax, interest, and penalties were unsustainable.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
