All appeals dismissed; finding of anti-competitive bid-rigging upheld under Sections 3(3)(c), 3(3)(d) read with 3(1); cease-and-desist and total-turno...
Central Government notifies 11.541-hectare Special Economic Zone for semiconductor manufacturing; Approval Committee constituted, ICD status effective...
Government appoints National Customs Targeting Centre-Passenger director as customs officer with powers under PNR Regulations, 2022 and Sections 30A, ...
The CESTAT allowed the appeal and set aside the impugned order in toto, holding that the Department failed to discharge the onus of proof: mere discrepancies between ST-3 returns and income tax/Form 26AS could not sustain a service-tax demand. Demands under "accommodation service" and "works contract service" (totaling the impugned amounts) were held unsustainable for want of proper fact-finding, incorrect valuation (sale of drugs mischaracterised as accommodation receipts), and absence of evidence of works-contract activity. The Tribunal also upheld entitlement to abatement and found the extended limitation unjustified; consequential interest, penalty and late fee demands were therefore set aside. Appeal allowed.
The CESTAT allowed the appeal and set aside the impugned order in toto, holding that the Department failed to discharge the onus of proof: mere discrepancies between ST-3 returns and income tax/Form 26AS could not sustain a service-tax demand. Demands under "accommodation service" and "works contract service" (totaling the impugned amounts) were held unsustainable for want of proper fact-finding, incorrect valuation (sale of drugs mischaracterised as accommodation receipts), and absence of evidence of works-contract activity. The Tribunal also upheld entitlement to abatement and found the extended limitation unjustified; consequential interest, penalty and late fee demands were therefore set aside. Appeal allowed.
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