Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
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Extended period of limitation for levying service tax on Goods Transport Agency (GTA) services. The key points are: The revenue department issued a show cause notice based on 26AS statement from the Income Tax Department, invoking the extended period. However, the Tribunal consistently holds that the extended period cannot be invoked when the case is made solely based on 26AS statements, especially when no ingredients for invoking the extended period are present. In this case, the appellants are GTA service providers, and the service recipients are liable to pay service tax under the Reverse Charge Mechanism (RCM). The department failed to provide evidence that the appellants rendered taxable services to persons not covered under RCM, requiring the appellants to pay the tax themselves. Therefore, the benefit of doubt must be given to the appellants. The extended period cannot be invoked, and the appeal succeeds on the limitation ground.
Extended period of limitation for levying service tax on Goods Transport Agency (GTA) services. The key points are: The revenue department issued a show cause notice based on 26AS statement from the Income Tax Department, invoking the extended period. However, the Tribunal consistently holds that the extended period cannot be invoked when the case is made solely based on 26AS statements, especially when no ingredients for invoking the extended period are present. In this case, the appellants are GTA service providers, and the service recipients are liable to pay service tax under the Reverse Charge Mechanism (RCM). The department failed to provide evidence that the appellants rendered taxable services to persons not covered under RCM, requiring the appellants to pay the tax themselves. Therefore, the benefit of doubt must be given to the appellants. The extended period cannot be invoked, and the appeal succeeds on the limitation ground.
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