Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
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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