Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
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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