Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
Modified returns after business reorganisation must be assessed within pending proceedings, barring parallel scrutiny and consequential transfer prici...
Turnover mismatches under percentage-completion accounting cannot alone establish suppressed income where customer advances remain recorded as liabili...
CESTAT examined service tax liability for electricity transmission/distribution services. Court held subcontractors must pay service tax independently even if main contractor paid tax on full amount, following precedent in Melange Developers. Regarding N/N. 45/2010-S.T. exemption for electricity transmission services, matter remanded to adjudicating authority to verify work orders and determine eligibility. Authority directed to examine extended limitation period applicability based on specific circumstances and verify if appellant acted as subcontractor. Additional service categories including site formation, transport, and construction services also remanded for fresh examination of work orders. Matter disposed through remand for comprehensive review of documentary evidence and precise determination of tax liability periods.
CESTAT examined service tax liability for electricity transmission/distribution services. Court held subcontractors must pay service tax independently even if main contractor paid tax on full amount, following precedent in Melange Developers. Regarding N/N. 45/2010-S.T. exemption for electricity transmission services, matter remanded to adjudicating authority to verify work orders and determine eligibility. Authority directed to examine extended limitation period applicability based on specific circumstances and verify if appellant acted as subcontractor. Additional service categories including site formation, transport, and construction services also remanded for fresh examination of work orders. Matter disposed through remand for comprehensive review of documentary evidence and precise determination of tax liability periods.
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TaxTMI 
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