Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
The appellants, as individual co-owners of a jointly owned immovable property, are eligible for service tax exemption individually on rent received from leasing the property. They are entitled to separate threshold exemptions under Notification No. 6/2005-S.T. dated 1-3-2005 and cannot be considered an association of persons for combined service tax recovery. The CESTAT held that co-owners receiving rent individually are eligible for separate threshold exemptions. The appeal was allowed.
The appellants, as individual co-owners of a jointly owned immovable property, are eligible for service tax exemption individually on rent received from leasing the property. They are entitled to separate threshold exemptions under Notification No. 6/2005-S.T. dated 1-3-2005 and cannot be considered an association of persons for combined service tax recovery. The CESTAT held that co-owners receiving rent individually are eligible for separate threshold exemptions. The appeal was allowed.
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