Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
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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