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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The appellant provided two services - servicing of motor vehicles and running an amusement park. The amusement park service was exempt from service tax until 1.6.2015. After that, it became taxable but the appellant did not pay service tax, claiming it was covered under the negative list or exemption. However, the tribunal held that the amusement park service was not covered under the negative list or exemption after 1.6.2015 and hence taxable. Regarding the time limitation, the tribunal held that since the appellant had a bona fide belief of non-taxability and the revenue did not scrutinize the returns, the extended period of limitation cannot be invoked. The demand for short payment of service tax under repairs and maintenance services was also time-barred. The tribunal set aside the confirmed demand of Rs. 72,94,797/- towards reversal of CENVAT credit on merits, relying on court rulings that revenue cannot demand reversal without asking for proportionate reversal. The total confirmed demand of Rs. 1,73,60,105/- was set aside due to limitation. The appeal was allowed.
The appellant provided two services - servicing of motor vehicles and running an amusement park. The amusement park service was exempt from service tax until 1.6.2015. After that, it became taxable but the appellant did not pay service tax, claiming it was covered under the negative list or exemption. However, the tribunal held that the amusement park service was not covered under the negative list or exemption after 1.6.2015 and hence taxable. Regarding the time limitation, the tribunal held that since the appellant had a bona fide belief of non-taxability and the revenue did not scrutinize the returns, the extended period of limitation cannot be invoked. The demand for short payment of service tax under repairs and maintenance services was also time-barred. The tribunal set aside the confirmed demand of Rs. 72,94,797/- towards reversal of CENVAT credit on merits, relying on court rulings that revenue cannot demand reversal without asking for proportionate reversal. The total confirmed demand of Rs. 1,73,60,105/- was set aside due to limitation. The appeal was allowed.
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