Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
Vicarious liability for dishonoured company cheques may extend to non-signatory directors where complaints contain foundational responsibility avermen...
Recovery of service tax alongwith interest and penalty - Extended period of Limitation- The tribunal found that the appellant had disclosed their CENVAT credit in their tax returns, negating claims of willful suppression of facts. Furthermore, it was determined that the extended period of limitation was incorrectly applied by the authorities, as the issue of taxing renting of immovable property was under judicial scrutiny during the relevant period. Consequently, the tribunal allowed the appeal, setting aside the demand for service tax and penalties as barred by limitation.
Recovery of service tax alongwith interest and penalty - Extended period of Limitation- The tribunal found that the appellant had disclosed their CENVAT credit in their tax returns, negating claims of willful suppression of facts. Furthermore, it was determined that the extended period of limitation was incorrectly applied by the authorities, as the issue of taxing renting of immovable property was under judicial scrutiny during the relevant period. Consequently, the tribunal allowed the appeal, setting aside the demand for service tax and penalties as barred by limitation.
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