Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
The appellant entered into works contracts for providing services along with materials. The show cause notice proposed demand under "commercial and industrial construction service", but the impugned order confirmed demand under "works contract service" for the period after 1st June 2007, without giving an opportunity to defend against this head. The order travelled beyond the show cause notice by demanding tax under a different head, which is impermissible as per settled legal position. Consequently, the order was set aside by the Appellate Tribunal on this ground alone.
The appellant entered into works contracts for providing services along with materials. The show cause notice proposed demand under "commercial and industrial construction service", but the impugned order confirmed demand under "works contract service" for the period after 1st June 2007, without giving an opportunity to defend against this head. The order travelled beyond the show cause notice by demanding tax under a different head, which is impermissible as per settled legal position. Consequently, the order was set aside by the Appellate Tribunal on this ground alone.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4788
Join Channel
TaxTMI 
