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 ruled that services rendered prior to 30.06.2012 are correctly classifiable as 'Commercial or Industrial Construction Service' (CICS), entitling the appellant to abatement. For the period post 01.07.2012, services were appropriately classified as 'works contract service', with valuation under Rule 2(A)(ii) being valid. The tribunal set aside demands raised under extended limitation period, finding no intentional tax evasion. The department's order was quashed as it exceeded the show cause notice's scope, violating principles of natural justice. Consequently, the appeal was allowed, with no penalties imposed.
CESTAT ruled that services rendered prior to 30.06.2012 are correctly classifiable as 'Commercial or Industrial Construction Service' (CICS), entitling the appellant to abatement. For the period post 01.07.2012, services were appropriately classified as 'works contract service', with valuation under Rule 2(A)(ii) being valid. The tribunal set aside demands raised under extended limitation period, finding no intentional tax evasion. The department's order was quashed as it exceeded the show cause notice's scope, violating principles of natural justice. Consequently, the appeal was allowed, with no penalties imposed.
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