Tariff classification of vehicle gear components follows the specific gearing entry, displacing motor-vehicle parts classification and related liabili...
Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Extended period of limitation of five years: Mere non-disclosure of receipts in the service tax return does not automatically mean there was an intent to evade payment of service tax. Suppression of facts has to be willful and with an intent to evade tax, as held by the Supreme Court. In this case, the department had already scrutinized the records earlier, and the show cause notice was based on entries available in the balance sheet. Therefore, the impugned order invoking the extended period was set aside, and the appeal was allowed.
Extended period of limitation of five years: Mere non-disclosure of receipts in the service tax return does not automatically mean there was an intent to evade payment of service tax. Suppression of facts has to be willful and with an intent to evade tax, as held by the Supreme Court. In this case, the department had already scrutinized the records earlier, and the show cause notice was based on entries available in the balance sheet. Therefore, the impugned order invoking the extended period was set aside, and the appeal was allowed.
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