Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
Integrated golf function determines classification, placing launch monitors and simulators under other golf equipment rather than measuring instrument...
Public servant status under anti-corruption law extends to recognised stock exchange leadership; constitutional and sanction challenges do not succeed...
Acquiescence, homebuyer protection and clean-slate resolution principles prevent landowners from disrupting an integrated project through late termina...
The CESTAT held that the extended period of limitation could not be invoked against the appellant, as the service tax liability on food and beverages was under judicial consideration during the relevant period, granting the appellant the benefit of the doubt. The Department's delayed communication was deemed a deliberate attempt to unjustifiably extend the limitation period. There was no evidence of suppression or intent to evade tax by the appellant, who had cooperated fully. Precedents emphasize the necessity of a prima facie finding of willful suppression or fraud to invoke extended limitation. Consequently, the show cause notice was held time-barred, the impugned order was set aside, and the appeal allowed without adjudicating on merits.
The CESTAT held that the extended period of limitation could not be invoked against the appellant, as the service tax liability on food and beverages was under judicial consideration during the relevant period, granting the appellant the benefit of the doubt. The Department's delayed communication was deemed a deliberate attempt to unjustifiably extend the limitation period. There was no evidence of suppression or intent to evade tax by the appellant, who had cooperated fully. Precedents emphasize the necessity of a prima facie finding of willful suppression or fraud to invoke extended limitation. Consequently, the show cause notice was held time-barred, the impugned order was set aside, and the appeal allowed without adjudicating on merits.
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