Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
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CESTAT held that service tax demand based solely on Form 26AS and ITR data without corroborative evidence linking income to taxable services was legally unsustainable. The Tribunal found multiple errors in the adjudicating authority's assessment: failure to grant exemption for pre-March 2015 contracts, incorrect computation of taxable value for 2017-18 by considering receipts beyond the relevant period (April-June 2017), and unjustified invocation of the extended limitation period. The Tribunal relied on M/s Piyush Sharma precedent, emphasizing that service tax demands cannot be raised solely on Income Tax Department data without proper investigation establishing taxability. Appeal allowed with direction to reassess liability considering these findings.
CESTAT held that service tax demand based solely on Form 26AS and ITR data without corroborative evidence linking income to taxable services was legally unsustainable. The Tribunal found multiple errors in the adjudicating authority's assessment: failure to grant exemption for pre-March 2015 contracts, incorrect computation of taxable value for 2017-18 by considering receipts beyond the relevant period (April-June 2017), and unjustified invocation of the extended limitation period. The Tribunal relied on M/s Piyush Sharma precedent, emphasizing that service tax demands cannot be raised solely on Income Tax Department data without proper investigation establishing taxability. Appeal allowed with direction to reassess liability considering these findings.
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