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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Dispute regarding non-payment/short payment of service tax, tax demand and interest u/ss 73(2) and 75, penalties u/ss 77 and 78 of the Finance Act, 1994, and extended period for demand invoked under the proviso to Section 73(1). Both authorities found no fault with non-payment/short payment of service tax. Appellant admitted short payment, differing only on deductions claimed for provident fund amounts, which the adjudicating authority excluded as not part of the present show cause notice. Service tax rightly demanded and confirmed after allowing deductions for services provided before 16.06.2005 and deducting service tax included in gross amount. Appellant aware of providing taxable services, short-paying service tax, issuing invoices indicating payable service tax, and collecting it from service recipients. Appellant did not file ST-3 returns during the entire period, suppressing information with intent to evade taxes. Extended period of limitation and penalties imposed cannot be disputed. Assessee's appeal dismissed by CESTAT (Appellate Tribunal).
Dispute regarding non-payment/short payment of service tax, tax demand and interest u/ss 73(2) and 75, penalties u/ss 77 and 78 of the Finance Act, 1994, and extended period for demand invoked under the proviso to Section 73(1). Both authorities found no fault with non-payment/short payment of service tax. Appellant admitted short payment, differing only on deductions claimed for provident fund amounts, which the adjudicating authority excluded as not part of the present show cause notice. Service tax rightly demanded and confirmed after allowing deductions for services provided before 16.06.2005 and deducting service tax included in gross amount. Appellant aware of providing taxable services, short-paying service tax, issuing invoices indicating payable service tax, and collecting it from service recipients. Appellant did not file ST-3 returns during the entire period, suppressing information with intent to evade taxes. Extended period of limitation and penalties imposed cannot be disputed. Assessee's appeal dismissed by CESTAT (Appellate Tribunal).
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