Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4798
Join Channel
TaxTMI 
