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Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
A statutory development authority challenged service tax demands on various services provided by them. CESTAT held that while the authority performs sovereign functions for the West Bengal government, certain commercial activities like property rental and advertising space leasing remain taxable. The tribunal found that licensing fees and development charges, being sovereign functions, were exempt. However, the tax quantification for 2009-12 was deemed legally unsustainable due to improper documentation and calculation methods. The tribunal also ruled the extended period demand time-barred, noting the authority's statutory nature and transparent financial records indicated no deliberate tax evasion. The appeal was allowed on merits and time limitation grounds, invalidating the confirmed demand of Rs. 2,95,48,401.
A statutory development authority challenged service tax demands on various services provided by them. CESTAT held that while the authority performs sovereign functions for the West Bengal government, certain commercial activities like property rental and advertising space leasing remain taxable. The tribunal found that licensing fees and development charges, being sovereign functions, were exempt. However, the tax quantification for 2009-12 was deemed legally unsustainable due to improper documentation and calculation methods. The tribunal also ruled the extended period demand time-barred, noting the authority's statutory nature and transparent financial records indicated no deliberate tax evasion. The appeal was allowed on merits and time limitation grounds, invalidating the confirmed demand of Rs. 2,95,48,401.
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TaxTMI 
TaxTMI 
