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...
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 ...
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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