Prolonged sterilisation of development rights supports capital-gains treatment, while business-income disallowances cannot govern capital-gains comput...
Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verifica...
Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
Threshold exemption excludes exempt services, while stamp-paper purchases avoid reverse charge; consequential service tax penalties were also set asid...
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 4792
Join Channel
TaxTMI 
