Mandatory textile export qualifiers distinguish flame-retardant fabrics from other listed fabrics for automated identification under the textiles ince...
Personal liberty safeguards restrict arrest after court-directed GST appearance, requiring interim release where authorities overreach pending proceed...
Alternative statutory remedy and delay bar GST writ challenges despite pending rectification, while distinct subject matter permits parallel proceedin...
Unverified Insight Portal Information Cannot Justify Reassessment Without a Verified Taxpayer-Specific Income-Escape Nexus or Demonstrated Application...
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CESTAT allowed the appeal and set aside the impugned orders. The Tribunal held that Revenue improperly clubbed co-owners' rental receipts with those of the appellant without issuing notice to the co-owners, rendering the proceedings vitiated for lack of joinder. Further, demands for service tax on "renting of immovable property" for October 2007-March 2008 and April 2008-March 2013 were barred by limitation insofar as they involved bona fide interpretational issues, and could not sustain extended limitation. Consequently the levy of duty, interest and penalties as upheld below was held untenable and quashed, and the recovery demands declared unsustainable.
CESTAT allowed the appeal and set aside the impugned orders. The Tribunal held that Revenue improperly clubbed co-owners' rental receipts with those of the appellant without issuing notice to the co-owners, rendering the proceedings vitiated for lack of joinder. Further, demands for service tax on "renting of immovable property" for October 2007-March 2008 and April 2008-March 2013 were barred by limitation insofar as they involved bona fide interpretational issues, and could not sustain extended limitation. Consequently the levy of duty, interest and penalties as upheld below was held untenable and quashed, and the recovery demands declared unsustainable.
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