Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
The CESTAT partially allowed the appeal by setting aside the demand for service tax on the value of materials like grass, plants, manure, etc. supplied for landscaping activities under Interior Decorator Services. This was based on the settled position that the value of materials consumed while providing taxable services cannot be included in the taxable value. However, the matter was remanded to ascertain whether service tax had been paid on the difference between the figures in the balance sheet and ST-3 returns due to maintenance of accounts on accrual and receipt basis respectively. The penalties were set aside for the first demand, while for the other demands, the quantum would be determined after reconciliation of tax payable.
The CESTAT partially allowed the appeal by setting aside the demand for service tax on the value of materials like grass, plants, manure, etc. supplied for landscaping activities under Interior Decorator Services. This was based on the settled position that the value of materials consumed while providing taxable services cannot be included in the taxable value. However, the matter was remanded to ascertain whether service tax had been paid on the difference between the figures in the balance sheet and ST-3 returns due to maintenance of accounts on accrual and receipt basis respectively. The penalties were set aside for the first demand, while for the other demands, the quantum would be determined after reconciliation of tax payable.
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