Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional ...
Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and p...
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of ...
Indirect corporate control can create related-party status, excluding financial creditors from Committee of Creditors representation, participation an...
Scientific research association approval requires continuing SIRO status, annual donation reporting, and donor certificates for the approved foundatio...
Scientific research institution approval is conditional on SIRO recognition, annual donation reporting, donor certification, and prescribed compliance...
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The Department of Revenue lacked jurisdiction to issue a Show Cause Notice (SCN) demanding service tax from the appellant. The SCN failed to establish that the appellant provided any taxable service. The appellant's activity involved sale of fruits, covered under the negative list in Section 66D(e) of the Finance Act, 1994, exempting it from service tax. Additionally, the SCN was sent to an incorrect address, resulting in the appellant not receiving it or the order until November 2022, after requesting it. During the relevant period, the Department lacked authority to demand service tax from the appellant. Consequently, the impugned order was set aside, and the appeal was allowed by the CESTAT (Appellate Tribunal).
The Department of Revenue lacked jurisdiction to issue a Show Cause Notice (SCN) demanding service tax from the appellant. The SCN failed to establish that the appellant provided any taxable service. The appellant's activity involved sale of fruits, covered under the negative list in Section 66D(e) of the Finance Act, 1994, exempting it from service tax. Additionally, the SCN was sent to an incorrect address, resulting in the appellant not receiving it or the order until November 2022, after requesting it. During the relevant period, the Department lacked authority to demand service tax from the appellant. Consequently, the impugned order was set aside, and the appeal was allowed by the CESTAT (Appellate Tribunal).
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