Functional comparability governs selection of support-service and IT-enabled service comparables, with verification required for unresolved data and m...
Bank account freezing requires statutory authority; anti-money-laundering compliance and KYC monitoring do not permit unilateral indefinite restrictio...
CESTAT set aside the impugned adjudicatory order and allowed the appeal, finding the demand unsustainable. The Tribunal held the adjudicating and appellate authorities issued a non-speaking order, failed to appreciate reconciliation documents and evidence, and erred in taxability analysis - including wrongly treating Public Village Telephone receipts as taxable, misapplying Rule 6(1) of STR 1994, and disregarding rounding and arrears valuation issues. Because the demand was inflated and the appellant had demonstrated nil liability on the merits, the CESTAT quashed the demand and remitted no further relief, concluding the departmental action lacked adequate reasoning and violated principles of natural justice.
CESTAT set aside the impugned adjudicatory order and allowed the appeal, finding the demand unsustainable. The Tribunal held the adjudicating and appellate authorities issued a non-speaking order, failed to appreciate reconciliation documents and evidence, and erred in taxability analysis - including wrongly treating Public Village Telephone receipts as taxable, misapplying Rule 6(1) of STR 1994, and disregarding rounding and arrears valuation issues. Because the demand was inflated and the appellant had demonstrated nil liability on the merits, the CESTAT quashed the demand and remitted no further relief, concluding the departmental action lacked adequate reasoning and violated principles of natural justice.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
