Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
Cross-examination of retracted statements is essential where foundational evidence supports a benami allegation and documented funding explanations re...
Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
The case involved a dispute u/s CESTAT regarding the rejection of a refund claim based on the classification of services. The Appellant argued that the service provided was not "renting of immovable property" but "construction services." However, the Tribunal held that the Appellant cannot challenge the classification chosen by the service provider, who treated it as "renting of immovable property" and paid Service Tax accordingly. The Appellant failed to provide evidence to support their claim, leading to the rejection of the refund. The appeal was dismissed, and the request for remand was denied.
The case involved a dispute u/s CESTAT regarding the rejection of a refund claim based on the classification of services. The Appellant argued that the service provided was not "renting of immovable property" but "construction services." However, the Tribunal held that the Appellant cannot challenge the classification chosen by the service provider, who treated it as "renting of immovable property" and paid Service Tax accordingly. The Appellant failed to provide evidence to support their claim, leading to the rejection of the refund. The appeal was dismissed, and the request for remand was denied.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4786
Join Channel
TaxTMI 
