Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
Appellant failed to discharge service tax liability correctly, suppressed value of taxable services in ST-3 returns. Department relied on 26AS statement providing details of tax deducted/collected at source. Appellant did not cooperate with investigations, failed to substantiate claims. Extended period rightly invoked as per Supreme Court's ruling in Usha Rectifier case where information taken from Balance Sheet. Intent to evade tax established. Penalties u/ss 77(1)(c)(ii), 77(1)(c)(iii) and 78 upheld. No infirmity in impugned order, appeal dismissed by Appellate Tribunal.
Appellant failed to discharge service tax liability correctly, suppressed value of taxable services in ST-3 returns. Department relied on 26AS statement providing details of tax deducted/collected at source. Appellant did not cooperate with investigations, failed to substantiate claims. Extended period rightly invoked as per Supreme Court's ruling in Usha Rectifier case where information taken from Balance Sheet. Intent to evade tax established. Penalties u/ss 77(1)(c)(ii), 77(1)(c)(iii) and 78 upheld. No infirmity in impugned order, appeal dismissed by Appellate Tribunal.
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