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...
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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