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 works contract services for construction projects. The tribunal ruled that construction services for educational institutions and government buildings do not constitute taxable works contract services primarily for commercial purposes. Construction of center-medians on highways was deemed a works contract "in respect of roads" and thus exempt from service tax. The tribunal found the service tax demand time-barred, determining no willful suppression of facts by the appellant. The extended limitation period was incorrectly invoked, and the entire service tax demand was set aside. Appeal was allowed in favor of the appellant, effectively nullifying the tax assessment.
CESTAT adjudicated a service tax dispute involving works contract services for construction projects. The tribunal ruled that construction services for educational institutions and government buildings do not constitute taxable works contract services primarily for commercial purposes. Construction of center-medians on highways was deemed a works contract "in respect of roads" and thus exempt from service tax. The tribunal found the service tax demand time-barred, determining no willful suppression of facts by the appellant. The extended limitation period was incorrectly invoked, and the entire service tax demand was set aside. Appeal was allowed in favor of the appellant, effectively nullifying the tax assessment.
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