Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Levy of service tax - various public amenities provided by the Municipal Corporation such as market space, bus stands, vehicle stands, slaughter houses etc. - After considering the submissions and evidence, the Appellate Tribunal ruled in favor of the appellant regarding the taxability of civic amenities, stating that they were sovereign functions exempt from tax. However, they upheld the tax demand for telecom services, as part of the amounts received were deemed payments for services rendered. The Tribunal also accepted the Commissioner's methodology for tax calculation but set aside the demand for the extended period due to lack of evidence of intent to evade payment. The matter was remanded for redetermination of taxes considering factual errors and duplication of taxes. All penalties were set aside.
Levy of service tax - various public amenities provided by the Municipal Corporation such as market space, bus stands, vehicle stands, slaughter houses etc. - After considering the submissions and evidence, the Appellate Tribunal ruled in favor of the appellant regarding the taxability of civic amenities, stating that they were sovereign functions exempt from tax. However, they upheld the tax demand for telecom services, as part of the amounts received were deemed payments for services rendered. The Tribunal also accepted the Commissioner's methodology for tax calculation but set aside the demand for the extended period due to lack of evidence of intent to evade payment. The matter was remanded for redetermination of taxes considering factual errors and duplication of taxes. All penalties were set aside.
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