Educational approval requires mandatory State registration, but incidental surplus and trustee-owned land do not prove private benefit or profit motiv...
Judicial review of settlement orders cannot reopen settled customs notices, while statutory interest remains subject to verification and quantificatio...
Customs Broker licence lending for consideration justified revocation where exporter authorisation and client verification obligations were also breac...
CESTAT allowed the appeal: amounts collected as "lease money" were held not to be consideration for renting immovable property but merely mandated collections remitted to the State, therefore no service and no taxable consideration - demands on that count quashed; payments to an individual engaged by the appellant were characterised as salary/wages, not manpower supply agency services, so that demand was set aside; invocation of the extended period of limitation for irregular CENVAT credit was rejected because routine self-assessment and audit detection do not satisfy the statutory requisites for extension; consequential penalties under sections 77 and 78 (Appellant 1) and section 78 (Appellant 2) were set aside. Appeal disposed.
CESTAT allowed the appeal: amounts collected as "lease money" were held not to be consideration for renting immovable property but merely mandated collections remitted to the State, therefore no service and no taxable consideration - demands on that count quashed; payments to an individual engaged by the appellant were characterised as salary/wages, not manpower supply agency services, so that demand was set aside; invocation of the extended period of limitation for irregular CENVAT credit was rejected because routine self-assessment and audit detection do not satisfy the statutory requisites for extension; consequential penalties under sections 77 and 78 (Appellant 1) and section 78 (Appellant 2) were set aside. Appeal disposed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4830 
Join Channel 
