Settlement application eligibility requires a pending assessment when filed, preventing an extra prior-eligibility condition from blocking considerati...
Reassessment for unreturned property sales survives where transfer information, non-filing, and unsupported exemption claims establish a prima facie l...
Profit-element taxation limits additions for unaccounted flat-sale receipts and grey-market purchases, while reliable search records support partial a...
HC determined that the service tax demand against the government contractor was invalid. The court found the services were exempted under Mega Exemption Notification No. 25/2012, and the respondent could not invoke the extended limitation period under Section 73 of the Finance Act, 1994. The show cause notice was time-barred, and there was no evidence of fraud or intentional tax evasion. The court quashed the show cause notice and the consequent demand order, effectively ruling in favor of the petitioner and dismissing the tax liability.
HC determined that the service tax demand against the government contractor was invalid. The court found the services were exempted under Mega Exemption Notification No. 25/2012, and the respondent could not invoke the extended limitation period under Section 73 of the Finance Act, 1994. The show cause notice was time-barred, and there was no evidence of fraud or intentional tax evasion. The court quashed the show cause notice and the consequent demand order, effectively ruling in favor of the petitioner and dismissing the tax liability.
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TaxTMI 
TaxTMI 
of 4894 
