Opportunity to furnish unsecured-loan confirmations is required before reassessment initiation; proceedings require fresh consideration after taxpayer...
Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting catego...
The case involved non-payment of service tax for construction services. The Tribunal held that construction for educational premises was exempt, but the appellant's services didn't qualify. Exemption was rejected for services to a trust unless for charitable causes. Lack of evidence led to demand confirmation for toll plaza construction. Challenges to tax computation, time limit extension, and penalties were dismissed. Penalties were justified for contraventions, including failure to register and pay tax on time. Interest and late filing fees were upheld. The appeal was dismissed.
The case involved non-payment of service tax for construction services. The Tribunal held that construction for educational premises was exempt, but the appellant's services didn't qualify. Exemption was rejected for services to a trust unless for charitable causes. Lack of evidence led to demand confirmation for toll plaza construction. Challenges to tax computation, time limit extension, and penalties were dismissed. Penalties were justified for contraventions, including failure to register and pay tax on time. Interest and late filing fees were upheld. The appeal was dismissed.
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TaxTMI 
TaxTMI 
of 4916 
