Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
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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