Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
Transfer pricing requires evidence for AMP transactions, functionally reliable comparables, and appropriate aggregation or Berry Ratio benchmarking me...
Revisionary jurisdiction cannot reopen share capital assessments where adequate inquiry supports a permissible view and no independent error is establ...
Reassessment jurisdiction fails where unverified portal information is aggregated without examining the taxpayer's explanation or relevance of entries...
Statutory sanction for delayed reassessment requires approval from the prescribed authority; approval by an inferior authority invalidates jurisdictio...
Exemption from service tax - providing transportation of agricultural produce - De-novo order passed by the adjudicating authority during the pendency of the appeal - The Tribunal directed the adjudicating authority to verify whether the transportation services were indeed for agricultural produce, potentially making them exempt from service tax. It remanded the matter to the adjudicating authority for further examination and consideration of the appellant's submissions. - Regarding the De Novo Adjudication Process: The Tribunal deemed the de novo order passed by the adjudicating authority during the pendency of the appeal before the Tribunal as a violation of principles of natural justice.
Exemption from service tax - providing transportation of agricultural produce - De-novo order passed by the adjudicating authority during the pendency of the appeal - The Tribunal directed the adjudicating authority to verify whether the transportation services were indeed for agricultural produce, potentially making them exempt from service tax. It remanded the matter to the adjudicating authority for further examination and consideration of the appellant's submissions. - Regarding the De Novo Adjudication Process: The Tribunal deemed the de novo order passed by the adjudicating authority during the pendency of the appeal before the Tribunal as a violation of principles of natural justice.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4811 
Join Channel 
