Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
CESTAT adjudicated a service tax recovery case involving procedural service of show cause notice (SCN) during COVID-19 pandemic. The tribunal determined that electronic service via email was valid, citing Supreme Court's guidance on alternative notice delivery methods. The court referenced Article 141 of the Constitution, affirming SC orders as binding precedent. Despite appellant's challenge regarding non-traditional SCN service, the tribunal found the electronic notice transmission legitimate, particularly given pandemic constraints. The appellant's substantive arguments were deemed without merit. Consequently, the appeal was summarily dismissed, upholding the original tax recovery, interest, and penalty assessment.
CESTAT adjudicated a service tax recovery case involving procedural service of show cause notice (SCN) during COVID-19 pandemic. The tribunal determined that electronic service via email was valid, citing Supreme Court's guidance on alternative notice delivery methods. The court referenced Article 141 of the Constitution, affirming SC orders as binding precedent. Despite appellant's challenge regarding non-traditional SCN service, the tribunal found the electronic notice transmission legitimate, particularly given pandemic constraints. The appellant's substantive arguments were deemed without merit. Consequently, the appeal was summarily dismissed, upholding the original tax recovery, interest, and penalty assessment.
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