Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
CESTAT remanded the dispute to the original adjudicating authority for fresh determination on the levy of service tax on renting of immovable property in light of the Supreme Court's decision, holding the issue unresolved for the affected tenants. The Tribunal upheld the confirmed demand relating to miscellaneous receipts, finding the appellant failed to substantiate that such receipts were non-taxable (e.g., scrap sales, interest) and sustained the demand with interest and penalty. The Tribunal also sustained the demand arising from discrepancies between the CENVAT Credit Register and ST-3 entries, finding absence of tax-paying documents to support claimed credit. Appeal partly allowed; matters remitted for recomputation and fresh adjudication.
CESTAT remanded the dispute to the original adjudicating authority for fresh determination on the levy of service tax on renting of immovable property in light of the Supreme Court's decision, holding the issue unresolved for the affected tenants. The Tribunal upheld the confirmed demand relating to miscellaneous receipts, finding the appellant failed to substantiate that such receipts were non-taxable (e.g., scrap sales, interest) and sustained the demand with interest and penalty. The Tribunal also sustained the demand arising from discrepancies between the CENVAT Credit Register and ST-3 entries, finding absence of tax-paying documents to support claimed credit. Appeal partly allowed; matters remitted for recomputation and fresh adjudication.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
