Centralised assessment transfers after searches coordinate connected investigations without finally determining the assessee's tax liability or assess...
Unsigned third-party records cannot establish on-money payments without corroboration and cross-examination, requiring deletion of the related additio...
Service tax exemption for services provided to UN agencies and educational institutions upheld. Demand regarding services rendered in J&K and SEZ units remanded for fresh adjudication after allowing assessee to submit evidence. Penalties u/ss 77 and 78 set aside due to lack of evidence of suppression. Extended period invoked incorrectly as no positive act of evasion proved. Interest and penalties subject to recalculation based on confirmed demand.
Service tax exemption for services provided to UN agencies and educational institutions upheld. Demand regarding services rendered in J&K and SEZ units remanded for fresh adjudication after allowing assessee to submit evidence. Penalties u/ss 77 and 78 set aside due to lack of evidence of suppression. Extended period invoked incorrectly as no positive act of evasion proved. Interest and penalties subject to recalculation based on confirmed demand.
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