Service of notice and contractual debt acknowledgment preserved insolvency admission against a corporate guarantor despite limitation and natural just...
Original works exemption excludes standalone boulder transportation, leaving subcontracted railway-project transport services subject to service tax l...
Annual production capacity determinations excluding stenter galleries support refunds for unconstitutional excise levies without an unjust-enrichment ...
Vicarious liability for cheque dishonour requires specific allegations of responsibility and cheque signatory; generic director allegations cannot sus...
GST exemption applies to effluent and waste-treatment services supplied by a section 12AA-registered entity where those activities constitute charitable preservation of the environment. The specific nil-rate exemption prevails over the taxable entry for sewage and waste collection, treatment and disposal services, particularly where charitable status has been previously determined. Extended demand proceedings require strict proof of fraud, wilful misstatement, or deliberate suppression of material facts with intent to evade tax; a failure to declare tax liability alone is insufficient. A subsequently discontinued exemption claim and later tax payment do not establish prior intent to evade. The show-cause notice was quashed because the exemption was available and the conditions for invoking the extended-demand provision were absent.
GST exemption applies to effluent and waste-treatment services supplied by a section 12AA-registered entity where those activities constitute charitable preservation of the environment. The specific nil-rate exemption prevails over the taxable entry for sewage and waste collection, treatment and disposal services, particularly where charitable status has been previously determined. Extended demand proceedings require strict proof of fraud, wilful misstatement, or deliberate suppression of material facts with intent to evade tax; a failure to declare tax liability alone is insufficient. A subsequently discontinued exemption claim and later tax payment do not establish prior intent to evade. The show-cause notice was quashed because the exemption was available and the conditions for invoking the extended-demand provision were absent.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4891 
