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...
The Appellate Tribunal addressed issues u/s Classification and Taxability of Services, Penalties u/s Section 9AA, and Performance-Based Services. The Tribunal found that the demand of service tax on foreign currency payments was not sustainable as the specific category for tax liability was not classified. The payments for ship repairs and maintenance were for services availed outside India and not taxable in India. Performance-based services were not liable for service tax if performed outside India. Penalties imposed u/s Section 9AA were set aside due to lack of evidence establishing the director's responsibility. The demands were deemed unsustainable, thus no interest or penalty was warranted. Appeal allowed.
The Appellate Tribunal addressed issues u/s Classification and Taxability of Services, Penalties u/s Section 9AA, and Performance-Based Services. The Tribunal found that the demand of service tax on foreign currency payments was not sustainable as the specific category for tax liability was not classified. The payments for ship repairs and maintenance were for services availed outside India and not taxable in India. Performance-based services were not liable for service tax if performed outside India. Penalties imposed u/s Section 9AA were set aside due to lack of evidence establishing the director's responsibility. The demands were deemed unsustainable, thus no interest or penalty was warranted. Appeal allowed.
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