Natural justice in insolvency-professional discipline requires disclosed material; notices based on extraneous material and ignored defences are vitia...
Development rights transfers treated as immovable property, while construction abatement applies and repeated non-payment permits extended service-tax...
Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
No service tax is payable when the entire value of the contract is towards sale of manufactured goods, including incidental activities like erection, commissioning and installation, and the sale value has already suffered excise duty. If the sale invoice covers all elements without separate consideration for services, there is no available amount to charge service tax. The Tribunal relied on its previous decisions holding that in such cases involving manufacturing, sale of goods at a particular price, and incidental services, no service tax can be demanded once the entire value is towards sale and has suffered excise duty. The demand was held unsustainable, and the appeal was dismissed.
No service tax is payable when the entire value of the contract is towards sale of manufactured goods, including incidental activities like erection, commissioning and installation, and the sale value has already suffered excise duty. If the sale invoice covers all elements without separate consideration for services, there is no available amount to charge service tax. The Tribunal relied on its previous decisions holding that in such cases involving manufacturing, sale of goods at a particular price, and incidental services, no service tax can be demanded once the entire value is towards sale and has suffered excise duty. The demand was held unsustainable, and the appeal was dismissed.
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