Faceless reassessment jurisdiction turned on retrospective AO definition, with later faceless-assessment changes treated as clarificatory and procedur...
Mechanical approval under search assessment law vitiates assessments when sanction lacks application of mind; retrospective curative provision cannot ...
Page of 4817
Press 'Enter' after typing page number.
2361 to 2380 of 96332 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Cleaning and on-board housekeeping services supplied to Indian Railways are described as exempt from service tax. Before 1 July 2012, cleaning railway stations and coaches was treated as outside taxable cleaning services because those locations and rolling stock were not commercial or industrial premises. From that date, cleaning, sanitation, conservancy, waste management, toilet disinfection and related housekeeping were treated as municipal functions provided to Government and covered by Entry 25 of Notification No. 25/2012-ST. The notes also state that extended limitation cannot rest on suppression where the Department already knew the same activities and facts, and that retention of collected service tax requires supporting evidence.
Cleaning and on-board housekeeping services supplied to Indian Railways are described as exempt from service tax. Before 1 July 2012, cleaning railway stations and coaches was treated as outside taxable cleaning services because those locations and rolling stock were not commercial or industrial premises. From that date, cleaning, sanitation, conservancy, waste management, toilet disinfection and related housekeeping were treated as municipal functions provided to Government and covered by Entry 25 of Notification No. 25/2012-ST. The notes also state that extended limitation cannot rest on suppression where the Department already knew the same activities and facts, and that retention of collected service tax requires supporting evidence.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4817 
Join Channel 
