Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
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CESTAT ruled in favor of appellant regarding refund of Rs.16,14,167/- deposited as pre-deposit under Section 35F. The amount was determined to be a mandatory pre-deposit for appeal consideration rather than service tax liability, making Section 11B's limitation period inapplicable. The tribunal rejected the department's contention regarding time limitation and non-submission of reconciliation statements. The appellant was granted refund with 12% per annum interest from deposit date. The ruling clarified that statutory appeals under Section 35F are maintainable subject to compliance with statutory conditions, and pre-deposits are refundable upon successful appeal. Original order rejected, appeal allowed with costs.
CESTAT ruled in favor of appellant regarding refund of Rs.16,14,167/- deposited as pre-deposit under Section 35F. The amount was determined to be a mandatory pre-deposit for appeal consideration rather than service tax liability, making Section 11B's limitation period inapplicable. The tribunal rejected the department's contention regarding time limitation and non-submission of reconciliation statements. The appellant was granted refund with 12% per annum interest from deposit date. The ruling clarified that statutory appeals under Section 35F are maintainable subject to compliance with statutory conditions, and pre-deposits are refundable upon successful appeal. Original order rejected, appeal allowed with costs.
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