Permanent establishment tests: independent subsidiary premises and principal-to-principal dealings did not create Indian taxability for offshore suppl...
Valuation Officer estimates govern property-value additions once statutory valuation is invoked, requiring fresh consideration of objections and compa...
Waiver of written show-cause notice may prevent a later procedural challenge after participation in customs adjudication, preserving statutory appella...
Retrospective invalidity of ocean-freight IGST supports refunds despite non-party status and prior credit utilisation, subject to authorised appeal gr...
Additional evidence in departmental appeals may include show-cause-notice material without introducing a new case where it merely corroborates existin...
Reasoned rectification orders require consideration of expenditure disclosed in income-tax returns, preventing revision based on incomplete income com...
Modified returns after business reorganisations cannot trigger fresh scrutiny once the original assessment was complete, invalidating related transfer...
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Levy of service tax - The appellate tribunal addressed various issues raised by the appellant concerning service tax demands and CENVAT credit disallowances. They found that certain activities, such as transportation services, were wrongly classified under "Mining Services" and "Business Auxiliary Services" and should instead fall under "Goods Transport Agency Services." Consequently, they set aside the service tax demands related to these activities. Regarding CENVAT credit disallowances, the tribunal upheld the denial on tippers but remanded the matter of MS channel and angle usage for further examination.
Levy of service tax - The appellate tribunal addressed various issues raised by the appellant concerning service tax demands and CENVAT credit disallowances. They found that certain activities, such as transportation services, were wrongly classified under "Mining Services" and "Business Auxiliary Services" and should instead fall under "Goods Transport Agency Services." Consequently, they set aside the service tax demands related to these activities. Regarding CENVAT credit disallowances, the tribunal upheld the denial on tippers but remanded the matter of MS channel and angle usage for further examination.
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