Invoice-based recovery claims remain time-barred despite separate winding-up proceedings, absent valid acknowledgment or part-payment of the disputed ...
Extended limitation fails without specific suppression allegations, while overseas employee secondment remains taxable as manpower supply within norma...
Time-share accommodation classification excludes Club or Association Service where purchasers receive contractual occupancy rights without genuine mem...
CENVAT credit for trading requires reversal, while taxable-service rental credit remains proportionately available and limitation issues await resolut...
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CESTAT allowed the appeal and set aside the impugned order. The Tribunal held that a single appeal filed by the corporate headquarters representing multiple units under one PAN is maintainable because liabilities are consolidated at head office; Explanation (2) to Rule 6A does not compel separate appeals where noticees are not distinct legal entities. EPC/turnkey contracts were held divisible; supplies of equipment under separate sale contracts could not be aggregated into the value of works contracts for Service Tax. The extended period invocation was unwarranted for lack of fraud or suppression. Consequently tax demands, interest and penalties were quashed, and the penalty under s.78A on the managing director was set aside.
CESTAT allowed the appeal and set aside the impugned order. The Tribunal held that a single appeal filed by the corporate headquarters representing multiple units under one PAN is maintainable because liabilities are consolidated at head office; Explanation (2) to Rule 6A does not compel separate appeals where noticees are not distinct legal entities. EPC/turnkey contracts were held divisible; supplies of equipment under separate sale contracts could not be aggregated into the value of works contracts for Service Tax. The extended period invocation was unwarranted for lack of fraud or suppression. Consequently tax demands, interest and penalties were quashed, and the penalty under s.78A on the managing director was set aside.
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