Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
CESTAT allowed the appeal, setting aside service tax demands on three disputed services. For bill generation/printing services, the Tribunal held these constituted mere printing and dispatch activities without billing calculations or customer interaction, distinguishing from business auxiliary services per established precedents. Card personalisation services were deemed manufacturing activities under Central Excise Act 1944 rather than taxable services, as converting blank plastic cards into functional credit/debit cards through embossing, encoding, and other processes constituted manufacture of excisable goods under CETH 8523. E-governance services provided to state governments were ruled non-taxable as they involved statutory governmental functions rather than commercial business support services, supported by CBEC circulars exempting statutory duties from service tax. The extended limitation period invocation was rejected since revenue was aware of alleged irregularities from the first show cause notice in 2006, precluding subsequent extended period demands. All associated interest and penalties were consequently set aside.
CESTAT allowed the appeal, setting aside service tax demands on three disputed services. For bill generation/printing services, the Tribunal held these constituted mere printing and dispatch activities without billing calculations or customer interaction, distinguishing from business auxiliary services per established precedents. Card personalisation services were deemed manufacturing activities under Central Excise Act 1944 rather than taxable services, as converting blank plastic cards into functional credit/debit cards through embossing, encoding, and other processes constituted manufacture of excisable goods under CETH 8523. E-governance services provided to state governments were ruled non-taxable as they involved statutory governmental functions rather than commercial business support services, supported by CBEC circulars exempting statutory duties from service tax. The extended limitation period invocation was rejected since revenue was aware of alleged irregularities from the first show cause notice in 2006, precluding subsequent extended period demands. All associated interest and penalties were consequently set aside.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
