Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
Contractual tolerance requires consideration; breach recoveries, qualifying public infrastructure services and road works escape service tax liability...
Personal hearing requirements in GST adjudication were satisfied by prior opportunities and written submissions; appellate limitation received writ-pe...
The CESTAT allowed the appeal, setting aside the demand for service tax recovery with interest and penalty that was based solely on discrepancies in Form 26AS without proper examination. The tribunal emphasized the necessity for the revenue authority to assess the appellant's books of account, contracts, and applicable exemptions before confirming any demand. It held that demands cannot be raised merely on audit objections or TDS statements without establishing that the entire amount reflected constitutes taxable consideration. The tribunal underscored the importance of determining the correct value of taxable services under the relevant provisions, considering the negative list and exemptions. Since the revenue failed to undertake this essential valuation exercise and did not account for exemptions or abatement, the impugned order was declared unsustainable and was set aside.
The CESTAT allowed the appeal, setting aside the demand for service tax recovery with interest and penalty that was based solely on discrepancies in Form 26AS without proper examination. The tribunal emphasized the necessity for the revenue authority to assess the appellant's books of account, contracts, and applicable exemptions before confirming any demand. It held that demands cannot be raised merely on audit objections or TDS statements without establishing that the entire amount reflected constitutes taxable consideration. The tribunal underscored the importance of determining the correct value of taxable services under the relevant provisions, considering the negative list and exemptions. Since the revenue failed to undertake this essential valuation exercise and did not account for exemptions or abatement, the impugned order was declared unsustainable and was set aside.
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