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 ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
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CESTAT adjudicated a service tax dispute involving a governmental authority's tax liability. The tribunal rejected the appellant's claims of exemption under Notification No.25/2012-ST, finding no merit in their arguments about agricultural extension services. The tribunal determined that the appellant deliberately suppressed service tax information in ST-3 returns, warranting invocation of extended limitation period. The tribunal found the appellant's services taxable under the Finance Act, 1994, and upheld penalties under Sections 77 and 78. Ultimately, the appeal was partially allowed, with the case remanded to the original authority to recompute tax demand while allowing cum tax benefit, recognizing that service tax was not separately collected from service recipients.
CESTAT adjudicated a service tax dispute involving a governmental authority's tax liability. The tribunal rejected the appellant's claims of exemption under Notification No.25/2012-ST, finding no merit in their arguments about agricultural extension services. The tribunal determined that the appellant deliberately suppressed service tax information in ST-3 returns, warranting invocation of extended limitation period. The tribunal found the appellant's services taxable under the Finance Act, 1994, and upheld penalties under Sections 77 and 78. Ultimately, the appeal was partially allowed, with the case remanded to the original authority to recompute tax demand while allowing cum tax benefit, recognizing that service tax was not separately collected from service recipients.
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