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...
The CESTAT allowed the appeal in part, setting aside the confirmed service tax demand on road construction services rendered to MPRRDA, PWD, and Nagar Nigam, as the appellant had submitted work orders evidencing taxable services under the reverse charge mechanism. Similarly, the demand on canal and dam construction for the State Water Resources Department was quashed due to lack of evidence disproving the appellant's submitted documents covering the disputed period. However, the demand on service tax for construction of the 'Haat Bazaar' was upheld, as the exemption for agricultural produce sale did not apply. The issue of reverse charge liability on audit, legal, consultancy fees, royalty, insurance, and freight was remanded for further fact-finding and opportunity to the appellant to furnish supporting documents.
The CESTAT allowed the appeal in part, setting aside the confirmed service tax demand on road construction services rendered to MPRRDA, PWD, and Nagar Nigam, as the appellant had submitted work orders evidencing taxable services under the reverse charge mechanism. Similarly, the demand on canal and dam construction for the State Water Resources Department was quashed due to lack of evidence disproving the appellant's submitted documents covering the disputed period. However, the demand on service tax for construction of the 'Haat Bazaar' was upheld, as the exemption for agricultural produce sale did not apply. The issue of reverse charge liability on audit, legal, consultancy fees, royalty, insurance, and freight was remanded for further fact-finding and opportunity to the appellant to furnish supporting documents.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4794
Join Channel
TaxTMI 
