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 partially allowed the appeal concerning service tax liability for a cable operator. The tribunal held that the extended period of limitation could not be invoked, and the demand should be restricted to the normal limitation period. The matter was remanded to the Original Authority for quantum determination of taxes for the standard period. While rejecting CENVAT credit claims, the tribunal directed the Adjudicating Authority to evaluate credit documentation against prescribed Rule 4(7) conditions during remand proceedings. The decision affirmed that local cable operators are independently liable for service tax, subject to threshold exemptions and compliance with regulatory requirements.
CESTAT partially allowed the appeal concerning service tax liability for a cable operator. The tribunal held that the extended period of limitation could not be invoked, and the demand should be restricted to the normal limitation period. The matter was remanded to the Original Authority for quantum determination of taxes for the standard period. While rejecting CENVAT credit claims, the tribunal directed the Adjudicating Authority to evaluate credit documentation against prescribed Rule 4(7) conditions during remand proceedings. The decision affirmed that local cable operators are independently liable for service tax, subject to threshold exemptions and compliance with regulatory requirements.
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