Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
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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.
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