Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
CESTAT allowed the appeal, set aside the impugned order and quashed the demand. The tribunal held that the appellant established receipt and nature of services via ST-3 returns, balance-sheet figures and Form 26AS, entitling it to exemption for services rendered to educational institutions and supplies to the E-Village under the relevant notification. The tribunal rejected the authority's reliance on technical defects in invoices, affirmed that the provider's liability is distinct from the recipient's (negating reverse-charge attribution to the appellant), and found no justification for invoking the extended period of limitation. Consequential demands of service tax, interest and penalty were found without merit and discharged.
CESTAT allowed the appeal, set aside the impugned order and quashed the demand. The tribunal held that the appellant established receipt and nature of services via ST-3 returns, balance-sheet figures and Form 26AS, entitling it to exemption for services rendered to educational institutions and supplies to the E-Village under the relevant notification. The tribunal rejected the authority's reliance on technical defects in invoices, affirmed that the provider's liability is distinct from the recipient's (negating reverse-charge attribution to the appellant), and found no justification for invoking the extended period of limitation. Consequential demands of service tax, interest and penalty were found without merit and discharged.
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