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...
The CESTAT held that the appellant's training programme, approved by the Ministry of Skill Development & Entrepreneurship and conducted as a partner of the National Skill Development Corporation, qualifies for exemption from service tax under Sl. No. 9A of Notification No. 25/2012-ST. The Tribunal found the programme falls within the scope of approved vocational education courses eligible for exemption under Section 66D(1)(iii) of the Finance Act, 1994, rendering further discussion on this ground unnecessary. Regarding limitation, the Department's prior knowledge and acknowledgement of the appellant's activities precluded invocation of the extended period for tax recovery, as no suppression of facts was established. Accordingly, the demand confirmed against the appellant was set aside on limitation grounds. The appeal was allowed, with no service tax liability confirmed against the appellant.
The CESTAT held that the appellant's training programme, approved by the Ministry of Skill Development & Entrepreneurship and conducted as a partner of the National Skill Development Corporation, qualifies for exemption from service tax under Sl. No. 9A of Notification No. 25/2012-ST. The Tribunal found the programme falls within the scope of approved vocational education courses eligible for exemption under Section 66D(1)(iii) of the Finance Act, 1994, rendering further discussion on this ground unnecessary. Regarding limitation, the Department's prior knowledge and acknowledgement of the appellant's activities precluded invocation of the extended period for tax recovery, as no suppression of facts was established. Accordingly, the demand confirmed against the appellant was set aside on limitation grounds. The appeal was allowed, with no service tax liability confirmed against the appellant.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4817 
Join Channel 
