Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
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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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