Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
Customs valuation and classification require comparable evidence and assessment of imported goods in their actual condition, invalidating related pena...
Service tax liability on construction of residential complexes assessed on accrual basis as per Point of Taxation Rules, 2011, overriding receipt basis followed earlier. Appellant directed to reconcile tax paid on receipt basis with accrual basis liability, pay interest on delay. Service tax upheld on Preferential Location Charges based on Bombay High Court ruling that separate charge for service attracts tax, not a tax on land. Appeal dismissed by CESTAT, finding no merits.
Service tax liability on construction of residential complexes assessed on accrual basis as per Point of Taxation Rules, 2011, overriding receipt basis followed earlier. Appellant directed to reconcile tax paid on receipt basis with accrual basis liability, pay interest on delay. Service tax upheld on Preferential Location Charges based on Bombay High Court ruling that separate charge for service attracts tax, not a tax on land. Appeal dismissed by CESTAT, finding no merits.
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