Blocked input tax credit for resort construction remains unavailable; interest follows actual utilisation, while delayed payment attracts statutory pe...
Duplicate PAN allocation requires record verification and deactivation reasons before assessment-related transactions can be attributed to an assessee...
Faceless assessment safeguards require requested personal hearings and adequate final show-cause response time, failing which reassessment is required...
Sub-contractors liable to pay Service Tax even if main contractor pays tax on entire amount after 23.08.2007 circular, earlier confusion on issue. Appellant entered agreement in 2004, main contractor paid Service Tax, appellant did not pay as sub-contractor. No suppression of facts or intention to evade tax established. Extended period limitation demand not sustainable. Remanded to calculate normal period liability, if any. Appellant liable for Service Tax and interest for normal period. Demand for extended period set aside, appeal allowed by way of remand.
Sub-contractors liable to pay Service Tax even if main contractor pays tax on entire amount after 23.08.2007 circular, earlier confusion on issue. Appellant entered agreement in 2004, main contractor paid Service Tax, appellant did not pay as sub-contractor. No suppression of facts or intention to evade tax established. Extended period limitation demand not sustainable. Remanded to calculate normal period liability, if any. Appellant liable for Service Tax and interest for normal period. Demand for extended period set aside, appeal allowed by way of remand.
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