Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
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The key points are: Appropriation of Rs. 11,00,000 deposited under protest during investigation cannot be considered as acceptance of liability. The extended period of limitation u/s 73(1) of the Finance Act cannot be invoked as the department failed to substantiate that the appellant suppressed material facts with an intent to evade service tax payment. The Supreme Court and Delhi High Court have held that for invoking extended limitation, suppression of facts must be willful with intent to evade tax. The burden of proving willful suppression lies on the department. Mere non-payment or short payment does not constitute suppression unless there is a deliberate act to evade tax with intent. The Tribunal dismissed the department's appeal against the Commissioner's order holding that extended limitation cannot be invoked in this case.
The key points are: Appropriation of Rs. 11,00,000 deposited under protest during investigation cannot be considered as acceptance of liability. The extended period of limitation u/s 73(1) of the Finance Act cannot be invoked as the department failed to substantiate that the appellant suppressed material facts with an intent to evade service tax payment. The Supreme Court and Delhi High Court have held that for invoking extended limitation, suppression of facts must be willful with intent to evade tax. The burden of proving willful suppression lies on the department. Mere non-payment or short payment does not constitute suppression unless there is a deliberate act to evade tax with intent. The Tribunal dismissed the department's appeal against the Commissioner's order holding that extended limitation cannot be invoked in this case.
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