Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
The CESTAT allowed the appeal by way of remand to the Adjudicating Authority. The appellant raised new grounds in the miscellaneous application which were not considered by the authorities below. To uphold principles of natural justice, the matter was remanded to the Adjudicating Authority to consider the additional grounds raised by the appellant afresh on merits. The appellant had previously accepted the service tax liability by depositing the confirmed demand amount based on a Delhi High Court judgment. However, the CESTAT opined that the department should have an opportunity to contest the new grounds raised by the appellant which are purely legal issues.
The CESTAT allowed the appeal by way of remand to the Adjudicating Authority. The appellant raised new grounds in the miscellaneous application which were not considered by the authorities below. To uphold principles of natural justice, the matter was remanded to the Adjudicating Authority to consider the additional grounds raised by the appellant afresh on merits. The appellant had previously accepted the service tax liability by depositing the confirmed demand amount based on a Delhi High Court judgment. However, the CESTAT opined that the department should have an opportunity to contest the new grounds raised by the appellant which are purely legal issues.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4800
Join Channel
TaxTMI 
