Service of notice and contractual debt acknowledgment preserved insolvency admission against a corporate guarantor despite limitation and natural just...
Original works exemption excludes standalone boulder transportation, leaving subcontracted railway-project transport services subject to service tax l...
Annual production capacity determinations excluding stenter galleries support refunds for unconstitutional excise levies without an unjust-enrichment ...
Vicarious liability for cheque dishonour requires specific allegations of responsibility and cheque signatory; generic director allegations cannot sus...
IT Resilience Index requires market infrastructure institutions to automate resilience scoring, early warnings, and continuous service-delivery monito...
The CESTAT allowed the appellant's appeal against recovery of service tax, interest, and penalties. The Tribunal found that the appellant received amounts below the threshold limit prescribed under Notification No. 33/2012, which exempted certain eatable products from service tax liability. The appellant's belief that no service tax was payable was deemed reasonable and supported by the Kwality Ice Cream Company precedent. The Tribunal held that the extended period of limitation was wrongly invoked for making the demand, rendering it time-barred. Consequently, no penalty could be imposed on the appellant. The impugned order was set aside in its entirety.
The CESTAT allowed the appellant's appeal against recovery of service tax, interest, and penalties. The Tribunal found that the appellant received amounts below the threshold limit prescribed under Notification No. 33/2012, which exempted certain eatable products from service tax liability. The appellant's belief that no service tax was payable was deemed reasonable and supported by the Kwality Ice Cream Company precedent. The Tribunal held that the extended period of limitation was wrongly invoked for making the demand, rendering it time-barred. Consequently, no penalty could be imposed on the appellant. The impugned order was set aside in its entirety.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
