Electronic WhatsApp evidence without authentication or independent corroboration cannot sustain an unexplained-investment addition based on third-part...
Mutual current-account transactions excluded from deemed dividend treatment where no fresh borrowing arose; unsupported unsecured-loan addition also f...
Refund of service tax deposited by mistake of law -The Tribunal concluded that service tax was not leviable on the transaction under dispute. This finding was based on the provisions of Notification No. 41/2016-ST dated 22.09.2016, and Section 104 of the Finance Act 2017, which provided for exemption and refund in cases of long-term lease of industrial plots by government authorities. Therefore, the appeal was allowed, and the impugned order was set aside. The original Adjudicating Authority was directed to grant the refund subject to verification of unjust enrichment
Refund of service tax deposited by mistake of law -The Tribunal concluded that service tax was not leviable on the transaction under dispute. This finding was based on the provisions of Notification No. 41/2016-ST dated 22.09.2016, and Section 104 of the Finance Act 2017, which provided for exemption and refund in cases of long-term lease of industrial plots by government authorities. Therefore, the appeal was allowed, and the impugned order was set aside. The original Adjudicating Authority was directed to grant the refund subject to verification of unjust enrichment
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