Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
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.
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