Post-search scrutiny assessment remains available where original assessment limitation is unexpired, permitting timely completion under regular assess...
Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
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Taxability of Lease Rent and Capital Replacement Fund - The appellant argued that lease rent was to be transferred to NOIDA authority and not for providing any services - The Tribunal found no basis for classifying these amounts under 'Renting of Immovable Property Service' or 'Business Auxiliary Services' as done by the lower authorities, especially when the appellant had already paid service tax on these amounts under 'Construction of Residential Complex Service' category.
Taxability of Lease Rent and Capital Replacement Fund - The appellant argued that lease rent was to be transferred to NOIDA authority and not for providing any services - The Tribunal found no basis for classifying these amounts under 'Renting of Immovable Property Service' or 'Business Auxiliary Services' as done by the lower authorities, especially when the appellant had already paid service tax on these amounts under 'Construction of Residential Complex Service' category.
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