Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
Delayed payment of service tax - completion certificate valid or not - construction of residential complex - Mere evasion of tax does not invite penalties unless and until there is the evidence of some positive act on part of the appellant to show his intend to not to pay the tax. The said evidence is miserably missing in the present case. The proviso to Section 73 of Finance Act could not have been invoked by the Department in the present case - In present case, Show Cause Notice of the year 2017 raising the demand from the year 2012 onwards is, therefore held barred by time. - AT
Delayed payment of service tax - completion certificate valid or not - construction of residential complex - Mere evasion of tax does not invite penalties unless and until there is the evidence of some positive act on part of the appellant to show his intend to not to pay the tax. The said evidence is miserably missing in the present case. The proviso to Section 73 of Finance Act could not have been invoked by the Department in the present case - In present case, Show Cause Notice of the year 2017 raising the demand from the year 2012 onwards is, therefore held barred by time. - AT
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