Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
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Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
The appellant sub-contractor was not eligible for exemption under S.No.12(d) of Notification 25/2012 for services provided to the principal contractor engaged in dam construction by the Government. Their activities of site formation, excavation, etc. did not strictly fall within "by way of construction" of dam under strict interpretation. Even if provided indirectly through the contractor, their services were not covered by the exemption notification. Their activities could not be considered works contract service eligible for exemption under S.No.29(h) due to lack of transfer of property. The extended period of limitation was rightly invoked as the appellant did not have a bona fide belief of non-taxability. The appeal against confirmed service tax demand was dismissed by CESTAT.
The appellant sub-contractor was not eligible for exemption under S.No.12(d) of Notification 25/2012 for services provided to the principal contractor engaged in dam construction by the Government. Their activities of site formation, excavation, etc. did not strictly fall within "by way of construction" of dam under strict interpretation. Even if provided indirectly through the contractor, their services were not covered by the exemption notification. Their activities could not be considered works contract service eligible for exemption under S.No.29(h) due to lack of transfer of property. The extended period of limitation was rightly invoked as the appellant did not have a bona fide belief of non-taxability. The appeal against confirmed service tax demand was dismissed by CESTAT.
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