Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
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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