Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
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...
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Valuation - The case involves disputes regarding the inclusion of certain expenses in the taxable value of services provided by the appellant, the denial of abatement/exemption claimed by the appellant, and the imposition of interest and penalties. The CESTAT found that the appellant did not adequately support their claims and failed to address key issues during the adjudication process. As a result, the court remanded the case back to the Original Authority for further consideration.
Valuation - The case involves disputes regarding the inclusion of certain expenses in the taxable value of services provided by the appellant, the denial of abatement/exemption claimed by the appellant, and the imposition of interest and penalties. The CESTAT found that the appellant did not adequately support their claims and failed to address key issues during the adjudication process. As a result, the court remanded the case back to the Original Authority for further consideration.
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