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...
Impugned order unsustainable due to vague, non-specific, and invalid show cause notice (SCN). SCN alleged taxability under two categories - Design Services and Commercial and Industrial Construction Services - simultaneously, which is impermissible. No independent design or drawing services provided by foreign entity; consideration paid for gamut of indivisible services integral to contract. Revenue failed to establish design and drawings as independent contractual aim, and attempt to artificially segregate supply cannot be sustained. Observations and findings in impugned order went beyond scope of SCN, which did not allege classification under Design Services. Demand of service tax under reverse charge mechanism for Design Services cannot be upheld. Appeal allowed by Appellate Tribunal.
Impugned order unsustainable due to vague, non-specific, and invalid show cause notice (SCN). SCN alleged taxability under two categories - Design Services and Commercial and Industrial Construction Services - simultaneously, which is impermissible. No independent design or drawing services provided by foreign entity; consideration paid for gamut of indivisible services integral to contract. Revenue failed to establish design and drawings as independent contractual aim, and attempt to artificially segregate supply cannot be sustained. Observations and findings in impugned order went beyond scope of SCN, which did not allege classification under Design Services. Demand of service tax under reverse charge mechanism for Design Services cannot be upheld. Appeal allowed by Appellate Tribunal.
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