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...
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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