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CESTAT held that service tax demand on construction activities at police training academy/Tamil Nadu Police Housing Corporation premises is unsustainable. The Tribunal determined these services cannot be classified under "Commercial or Industrial Construction Service" as government institutions not engaged in commerce or industry. Additionally, the attempt to separately classify repair work under "management, maintenance or repair service" was deemed arbitrary since the commercial/industrial construction definition already includes repair and renovation activities. While the extended period for demand was upheld due to the appellant's failure to discharge tax liability, penalties were set aside under Section 80 considering the debatable nature of the demands. The appeal was disposed of accordingly.
CESTAT held that service tax demand on construction activities at police training academy/Tamil Nadu Police Housing Corporation premises is unsustainable. The Tribunal determined these services cannot be classified under "Commercial or Industrial Construction Service" as government institutions not engaged in commerce or industry. Additionally, the attempt to separately classify repair work under "management, maintenance or repair service" was deemed arbitrary since the commercial/industrial construction definition already includes repair and renovation activities. While the extended period for demand was upheld due to the appellant's failure to discharge tax liability, penalties were set aside under Section 80 considering the debatable nature of the demands. The appeal was disposed of accordingly.
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