Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
Cross-examination of retracted statements is essential where foundational evidence supports a benami allegation and documented funding explanations re...
Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
Demand of service tax - The appellant argued that it was engaged in the construction of false ceilings and was a sub-contractor for the main contractor, who had allegedly paid service tax on the total work. - The Tribunal upheld the Department's decision of best judgment assessment, emphasizing that the appellant failed to register, pay tax, or file returns. The argument of being a sub-contractor was dismissed, and it was clarified that even subcontractors are liable to pay tax on their services. - The Tribunal affirmed the imposition of penalties, considering the appellant's failure to fulfill their tax obligations and provide sufficient documentation.
Demand of service tax - The appellant argued that it was engaged in the construction of false ceilings and was a sub-contractor for the main contractor, who had allegedly paid service tax on the total work. - The Tribunal upheld the Department's decision of best judgment assessment, emphasizing that the appellant failed to register, pay tax, or file returns. The argument of being a sub-contractor was dismissed, and it was clarified that even subcontractors are liable to pay tax on their services. - The Tribunal affirmed the imposition of penalties, considering the appellant's failure to fulfill their tax obligations and provide sufficient documentation.
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