Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Failure by a registered service provider to file ST-3 returns, disclose gross and exempt receipts, or provide requested records is described as deliberate suppression of taxable receipts with intent to evade service tax. The notes state that exemptions, abatements and deductions must be claimed through prescribed returns, and a taxpayer cannot benefit from its own breach of statutory obligations. Where the provider does not dispute the provision or taxability of works contract services and fails to respond to departmental requests, the extended limitation period may be invoked independently of information received from the Income Tax Department. The text further states that the modified service tax demand and the related penalty for suppression were sustained.
Failure by a registered service provider to file ST-3 returns, disclose gross and exempt receipts, or provide requested records is described as deliberate suppression of taxable receipts with intent to evade service tax. The notes state that exemptions, abatements and deductions must be claimed through prescribed returns, and a taxpayer cannot benefit from its own breach of statutory obligations. Where the provider does not dispute the provision or taxability of works contract services and fails to respond to departmental requests, the extended limitation period may be invoked independently of information received from the Income Tax Department. The text further states that the modified service tax demand and the related penalty for suppression were sustained.
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