Natural justice in insolvency-professional discipline requires disclosed material; notices based on extraneous material and ignored defences are vitia...
Development rights transfers treated as immovable property, while construction abatement applies and repeated non-payment permits extended service-tax...
Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
The CESTAT allowed the appeal and set aside the impugned orders. It held that the appellant's delivery of courses under a recognized university leading to BCA/DCA/PGDCA constituted educational services exempt from service tax under the relevant notification; grants-in-aid received for centrally sponsored training were non-taxable; employer provident fund contributions could not be included in the gross value for manpower supply services; and demands framed as "Business Auxiliary/Business Support Service" were unsustainable where the SCN/adjudication failed to specify applicable sub-clauses. Further, invocation of the extended period of limitation was not maintainable on the facts. The appeals were allowed.
The CESTAT allowed the appeal and set aside the impugned orders. It held that the appellant's delivery of courses under a recognized university leading to BCA/DCA/PGDCA constituted educational services exempt from service tax under the relevant notification; grants-in-aid received for centrally sponsored training were non-taxable; employer provident fund contributions could not be included in the gross value for manpower supply services; and demands framed as "Business Auxiliary/Business Support Service" were unsustainable where the SCN/adjudication failed to specify applicable sub-clauses. Further, invocation of the extended period of limitation was not maintainable on the facts. The appeals were allowed.
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