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...
Non-payment of service tax on car parking fee categorized as renting of immovable property service was held inadmissible based on Delhi High Court's ruling that parking services stand excluded entirely. Reimbursement of electricity charges collected from shop owners on actual consumption basis and paid to the electricity provider was held not liable for service tax as the assessee acted as a 'pure agent'. Signage charges demand was held time-barred due to lack of suppression of facts. Reversal of CENVAT credit was held inadmissible as service tax was paid on full invoice value. Interest and penalties were set aside as the demands were unsustainable. The assessee's appeal was allowed.
Non-payment of service tax on car parking fee categorized as renting of immovable property service was held inadmissible based on Delhi High Court's ruling that parking services stand excluded entirely. Reimbursement of electricity charges collected from shop owners on actual consumption basis and paid to the electricity provider was held not liable for service tax as the assessee acted as a 'pure agent'. Signage charges demand was held time-barred due to lack of suppression of facts. Reversal of CENVAT credit was held inadmissible as service tax was paid on full invoice value. Interest and penalties were set aside as the demands were unsustainable. The assessee's appeal was allowed.
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