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...
CESTAT ruled that Set Top Box (STB) supply by Multi-System Operators to customers constitutes deemed sale rather than service, making it ineligible for service tax levy under Finance Act, 1994. The appellant had correctly determined and discharged service tax liability, certified by Chartered Accountant, prior to filing appeal. Following precedent in Dish TV India Limited case, Tribunal held STB provision is a one-time equipment supply activity distinct from DTH services of television channel transmission. The original authority's demand was invalidated for failing to establish specific grounds, while merely relying on UCN Cable Network precedent without proper analysis. Impugned order set aside and appeal allowed, confirming STBs are subject to VAT under State legislature rather than service tax.
CESTAT ruled that Set Top Box (STB) supply by Multi-System Operators to customers constitutes deemed sale rather than service, making it ineligible for service tax levy under Finance Act, 1994. The appellant had correctly determined and discharged service tax liability, certified by Chartered Accountant, prior to filing appeal. Following precedent in Dish TV India Limited case, Tribunal held STB provision is a one-time equipment supply activity distinct from DTH services of television channel transmission. The original authority's demand was invalidated for failing to establish specific grounds, while merely relying on UCN Cable Network precedent without proper analysis. Impugned order set aside and appeal allowed, confirming STBs are subject to VAT under State legislature rather than service tax.
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