Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
The HC dismissed the writ appeals and upheld the learned Single Judge's disposition allowing the writ petitions to the extent of relegating the petitioners to the post show-cause notice stage. The Court declined to adjudicate merits on liability or exemption under service tax, deeming such issues premature and fact-intensive, and found no jurisdictional error warranting interference with the show cause notices. In certain matters the Court set aside impugned orders-in-original and restored proceedings to the stage of post show-cause notice, granting petitioners liberty to file reply and additional reply as appropriate. The appeals are rejected and the administrative adjudicatory process is remitted for fresh consideration.
The HC dismissed the writ appeals and upheld the learned Single Judge's disposition allowing the writ petitions to the extent of relegating the petitioners to the post show-cause notice stage. The Court declined to adjudicate merits on liability or exemption under service tax, deeming such issues premature and fact-intensive, and found no jurisdictional error warranting interference with the show cause notices. In certain matters the Court set aside impugned orders-in-original and restored proceedings to the stage of post show-cause notice, granting petitioners liberty to file reply and additional reply as appropriate. The appeals are rejected and the administrative adjudicatory process is remitted for fresh consideration.
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