Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Service tax exemption under Notification No. 25/2012-ST denied for services of laying cable under NOFN project, as the project aimed at increasing subscriber base and revenues for BSNL, falling within the ambit of 'commerce'. Notification exempts civil structures meant predominantly for use other than commerce, industry or business, which is to be interpreted strictly. Appellant not eligible for exemption. Non-recovery of service tax is an offence u/s 73. Cum-duty benefit allowed, directing recalculation of demand treating receipts as inclusive of service tax and consequential re-computation of penalty u/s 78.
Service tax exemption under Notification No. 25/2012-ST denied for services of laying cable under NOFN project, as the project aimed at increasing subscriber base and revenues for BSNL, falling within the ambit of 'commerce'. Notification exempts civil structures meant predominantly for use other than commerce, industry or business, which is to be interpreted strictly. Appellant not eligible for exemption. Non-recovery of service tax is an offence u/s 73. Cum-duty benefit allowed, directing recalculation of demand treating receipts as inclusive of service tax and consequential re-computation of penalty u/s 78.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
