PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
CESTAT examined service tax demands on bank transfers and ledger credits. Appellant contested that Rs.11,11,34,154/- of intra-bank transfers should be deducted instead of Rs.9,45,56,790/-. Due to insufficient evidence supporting the claimed deduction amount and need for proper reconciliation, matter remanded to adjudicating authority. Tribunal agreed that Revenue cannot arbitrarily consider all receipts as taxable without identifying specific service categories. Revenue must verify tax liability based on appellant's reconciliation details. Adjudicating authority directed to re-quantify service tax liability after examining appellant's documentation and conducting proper reconciliation. Appeals disposed of through remand for fresh determination of tax liability.
CESTAT examined service tax demands on bank transfers and ledger credits. Appellant contested that Rs.11,11,34,154/- of intra-bank transfers should be deducted instead of Rs.9,45,56,790/-. Due to insufficient evidence supporting the claimed deduction amount and need for proper reconciliation, matter remanded to adjudicating authority. Tribunal agreed that Revenue cannot arbitrarily consider all receipts as taxable without identifying specific service categories. Revenue must verify tax liability based on appellant's reconciliation details. Adjudicating authority directed to re-quantify service tax liability after examining appellant's documentation and conducting proper reconciliation. Appeals disposed of through remand for fresh determination of tax liability.
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