Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
The CESTAT held that the appellant is not liable to pay service tax under "Mining Services" for 2008-2017, as the activities of coal extraction and crushing amount to manufacture, attracting excise duty, not service tax. The appellant's payments of excise duty and VAT confirm this classification. Regarding sponsorship services, the Tribunal remanded the issue to the adjudicating authority for detailed examination of documentary evidence to distinguish between donations and sponsorships. The appellant was found compliant with Rule 6(3)(i) of the Cenvat Credit Rules, 2004, as they maintained proper records and did not claim credit on exempted solar power services, negating the demand on this ground. Consequently, no penalty was imposed due to the absence of a sustainable demand. The appeal was disposed of accordingly.
The CESTAT held that the appellant is not liable to pay service tax under "Mining Services" for 2008-2017, as the activities of coal extraction and crushing amount to manufacture, attracting excise duty, not service tax. The appellant's payments of excise duty and VAT confirm this classification. Regarding sponsorship services, the Tribunal remanded the issue to the adjudicating authority for detailed examination of documentary evidence to distinguish between donations and sponsorships. The appellant was found compliant with Rule 6(3)(i) of the Cenvat Credit Rules, 2004, as they maintained proper records and did not claim credit on exempted solar power services, negating the demand on this ground. Consequently, no penalty was imposed due to the absence of a sustainable demand. The appeal was disposed of accordingly.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
