Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
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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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