Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
CESTAT held that the consortium's services constituted works contract service under Section 65A of the Finance Act, 1994. The tribunal rejected exemption claims under Notifications 11/2010-ST, 32/2010-ST, and 45/2010-ST, finding they did not apply to EPC contract services. The extended period of limitation was not invoked due to bonafide belief and interpretational confusion. Penalties were set aside considering the appellant's government undertaking status. The appeal was partly allowed, upholding service tax classification while providing relief on limitation and penalties.
CESTAT held that the consortium's services constituted works contract service under Section 65A of the Finance Act, 1994. The tribunal rejected exemption claims under Notifications 11/2010-ST, 32/2010-ST, and 45/2010-ST, finding they did not apply to EPC contract services. The extended period of limitation was not invoked due to bonafide belief and interpretational confusion. Penalties were set aside considering the appellant's government undertaking status. The appeal was partly allowed, upholding service tax classification while providing relief on limitation and penalties.
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