Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Short/non-payment of service tax - Jurisdiction to raise the Demand - The Tribunal notes that during the period in question, the Appellant was registered in Mumbai and paid Service Tax accordingly. As the transactions were conducted under the Mumbai jurisdiction, the Kolkata Revenue officials lacked jurisdiction to demand Service Tax. Therefore, the Tribunal sets aside the demand for the period under the extended period of limitation.
Short/non-payment of service tax - Jurisdiction to raise the Demand - The Tribunal notes that during the period in question, the Appellant was registered in Mumbai and paid Service Tax accordingly. As the transactions were conducted under the Mumbai jurisdiction, the Kolkata Revenue officials lacked jurisdiction to demand Service Tax. Therefore, the Tribunal sets aside the demand for the period under the extended period of limitation.
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