Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
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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