Retrospective cancellation of charitable registration under section 12AB(4) was unsustainable; related-party benefit allegations did not prove nongenu...
Merger control notice and disclosure rules: Supreme Court limits penalties, rejects reopening of approved combination, and sets aside adverse findings...
CESTAT ruled that appellant's road construction activities qualify for exemption under Notification No.17/2005-ST regardless of whether roads were public or private, as the notification contains no such distinction. The tribunal set aside service tax demands related to road construction services. Regarding sale of land valued at Rs.48,17,022/- and amounts received prior to May 16, 2008 (when "supply of tangible goods service" was introduced), CESTAT remanded these issues for verification by the adjudicating authority. The tribunal set aside service tax demands along with interest and penalties, directing the adjudicating authority to re-quantify tax liability and reassess penalties based on findings. Appeal disposed of.
CESTAT ruled that appellant's road construction activities qualify for exemption under Notification No.17/2005-ST regardless of whether roads were public or private, as the notification contains no such distinction. The tribunal set aside service tax demands related to road construction services. Regarding sale of land valued at Rs.48,17,022/- and amounts received prior to May 16, 2008 (when "supply of tangible goods service" was introduced), CESTAT remanded these issues for verification by the adjudicating authority. The tribunal set aside service tax demands along with interest and penalties, directing the adjudicating authority to re-quantify tax liability and reassess penalties based on findings. Appeal disposed of.
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