Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Validity of SCN - SCN suffers from incurable deficiency - Demand raised solely on the basis of Income Tax data shared by the Income Tax authorities - CESTAT found that the orders confirming the service tax demand were beyond the scope of the SCN and did not specify the clause under which the service fell for taxability. - The tribunal interpreted Section 65(91a) of the Finance Act, 1994, and determined that the appellant's activities did not constitute the construction of a residential complex liable for service tax. - The tribunal set aside the service tax demand upheld by the impugned orders, ruling in favor of the appellant.
Validity of SCN - SCN suffers from incurable deficiency - Demand raised solely on the basis of Income Tax data shared by the Income Tax authorities - CESTAT found that the orders confirming the service tax demand were beyond the scope of the SCN and did not specify the clause under which the service fell for taxability. - The tribunal interpreted Section 65(91a) of the Finance Act, 1994, and determined that the appellant's activities did not constitute the construction of a residential complex liable for service tax. - The tribunal set aside the service tax demand upheld by the impugned orders, ruling in favor of the appellant.
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