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 ...
An appeal was treated as timely where the appellant showed it had not earlier received the order-in-original, had repeatedly sought a copy through the department, the High Court and RTI, and filed the appeal within one month of actual receipt; the dismissal as time-barred was set aside. On limitation for the service tax demand, the Tribunal held that a notice issued solely on Form 26AS data, without enquiry into the nature of services or corroborative verification, could not sustain the demand or justify the extended period, especially after prolonged departmental inactivity; the confirmed demand was therefore set aside as barred by limitation.
An appeal was treated as timely where the appellant showed it had not earlier received the order-in-original, had repeatedly sought a copy through the department, the High Court and RTI, and filed the appeal within one month of actual receipt; the dismissal as time-barred was set aside. On limitation for the service tax demand, the Tribunal held that a notice issued solely on Form 26AS data, without enquiry into the nature of services or corroborative verification, could not sustain the demand or justify the extended period, especially after prolonged departmental inactivity; the confirmed demand was therefore set aside as barred by limitation.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4786
Join Channel
TaxTMI 
