Revisional power in block assessment upheld, undisclosed search income sustained, freight suppression addition restored, accrued lorry hire liability ...
Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty ...
Section 80P deduction for co-operative societies remains available despite nominal members and housing society status, with limited interest income tr...
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Nature of activity - sale or service - It is found from the fact on record that the “Shot Firers” are independent and technical expert to carry out the blasting, they are licensed with the Government’s Department of explosives. The revenue has not adduced any evidence to show that the “Shot Firers” were acting as an agent of the appellant. Therefore, the “Shot Firers” job was carried out not on the behalf of the appellant but on behalf of the buyer of the goods - In this fact the entire basis of the revenue that the “Shot Firers” have acted on behalf of the appellant is far from truth. Hence the entire foundation of the case gets demolished. - The activity undoubtedly is of sale of goods. The sale of goods does not attract Service Tax - AT
Nature of activity - sale or service - It is found from the fact on record that the “Shot Firers” are independent and technical expert to carry out the blasting, they are licensed with the Government’s Department of explosives. The revenue has not adduced any evidence to show that the “Shot Firers” were acting as an agent of the appellant. Therefore, the “Shot Firers” job was carried out not on the behalf of the appellant but on behalf of the buyer of the goods - In this fact the entire basis of the revenue that the “Shot Firers” have acted on behalf of the appellant is far from truth. Hence the entire foundation of the case gets demolished. - The activity undoubtedly is of sale of goods. The sale of goods does not attract Service Tax - AT
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