PMLA anticipatory bail requires satisfaction of twin conditions, while predicate-offence protection does not extend to independent money-laundering pr...
School-affiliation charges remain taxable where not directly connected with examinations, while extended limitation requires proof of deliberate tax e...
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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