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...
Defined public benefit can retain charitable character; registration renewal requires examining genuine activities and legal compliance, not surplus a...
Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
CESTAT ALLAHABAD held that the Appellant is entitled to benefit u/s Rule 6(3A) of CCR, 2004 even if the option wasn't initially exercised. Service tax on logistic charges was set aside as VAT was paid. Demand on toll collection was also set aside. New demands for 2015-16 and 2016-17 were not sustainable. No short payment on works contract services. Incentives received were not taxable under business auxiliary services. Demand for 2012-13 to 2014-15 was not sustainable due to limitation. Interest and penalty not imposable if demand is not sustainable. Partial demand confirmed under Rule 6(3)(A) was set aside. Appeals allowed with consequential relief.
CESTAT ALLAHABAD held that the Appellant is entitled to benefit u/s Rule 6(3A) of CCR, 2004 even if the option wasn't initially exercised. Service tax on logistic charges was set aside as VAT was paid. Demand on toll collection was also set aside. New demands for 2015-16 and 2016-17 were not sustainable. No short payment on works contract services. Incentives received were not taxable under business auxiliary services. Demand for 2012-13 to 2014-15 was not sustainable due to limitation. Interest and penalty not imposable if demand is not sustainable. Partial demand confirmed under Rule 6(3)(A) was set aside. Appeals allowed with consequential relief.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
