Revisional power in block assessment upheld, undisclosed search income sustained, freight suppression addition restored, accrued lorry hire liability ...
Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty ...
Section 80P deduction for co-operative societies remains available despite nominal members and housing society status, with limited interest income tr...
The CESTAT held that the extended period of limitation invoked for levying service tax was unsustainable as there was no wilful suppression of facts by the appellant. The demands of Rs.1,01,6,502/- under 'sponsorship' services, Rs.13,30,558/- on inter-company expenses, and Rs.20,371/- as interest were set aside. For renting services, the demand of Rs.2,45,58,483/- was set aside, and the appellant was directed to produce evidence for the remaining Rs.34,29,130/-. The demands of Rs.73,00,732/- for import of services and Rs.2,80,40,921/- for software licenses were remanded for de-novo adjudication to determine the appellant's role and liabilities. The penalties were also set aside. The appeal was disposed of accordingly.
The CESTAT held that the extended period of limitation invoked for levying service tax was unsustainable as there was no wilful suppression of facts by the appellant. The demands of Rs.1,01,6,502/- under 'sponsorship' services, Rs.13,30,558/- on inter-company expenses, and Rs.20,371/- as interest were set aside. For renting services, the demand of Rs.2,45,58,483/- was set aside, and the appellant was directed to produce evidence for the remaining Rs.34,29,130/-. The demands of Rs.73,00,732/- for import of services and Rs.2,80,40,921/- for software licenses were remanded for de-novo adjudication to determine the appellant's role and liabilities. The penalties were also set aside. The appeal was disposed of accordingly.
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