Appeal dismissed: petitioner denied ITC for electricity used in township maintenance as residential supply; Explanation 1(d) prospective under s.2(17)...
Registration under section 12AA granted where substantive charitable objects for ex-servicemen, incidental commercial activity permitted and profits a...
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.
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