Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
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The CESTAT allowed the appeal, holding that the demand for recovery of service tax with interest and penalty based on alleged suppression of material facts was unsustainable. The appellant had filed returns for both halves of FY 2014-15, declaring taxable service value and paying due service tax. The Show Cause Notice failed to establish willful suppression or intent to evade tax, a necessary prerequisite for invoking the extended limitation period. Mere bald allegations were insufficient to justify extended period invocation. Consequently, the demand issued beyond the normal limitation period was barred. The tribunal refrained from addressing other contentions, deciding solely on limitation grounds.
The CESTAT allowed the appeal, holding that the demand for recovery of service tax with interest and penalty based on alleged suppression of material facts was unsustainable. The appellant had filed returns for both halves of FY 2014-15, declaring taxable service value and paying due service tax. The Show Cause Notice failed to establish willful suppression or intent to evade tax, a necessary prerequisite for invoking the extended limitation period. Mere bald allegations were insufficient to justify extended period invocation. Consequently, the demand issued beyond the normal limitation period was barred. The tribunal refrained from addressing other contentions, deciding solely on limitation grounds.
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