Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
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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