Mandatory textile export qualifiers distinguish flame-retardant fabrics from other listed fabrics for automated identification under the textiles ince...
Personal liberty safeguards restrict arrest after court-directed GST appearance, requiring interim release where authorities overreach pending proceed...
Alternative statutory remedy and delay bar GST writ challenges despite pending rectification, while distinct subject matter permits parallel proceedin...
The CESTAT allowed the appeal of M/s X against the impugned order, setting aside the service tax demand of Rs. 2,22,51,053/- on amounts wrongly treated as taxable advances, holding them to be refundable loans not linked to any taxable service. The Tribunal further held that the service tax demand of Rs. 16,44,878/- under RCM on imported services was unsustainable, being a revenue-neutral situation, and also barred by limitation as the extended period could not be invoked through a third SCN on the same issue. Consequently, interest and penalties under Sections 77 and 78 of the Finance Act, 1994 were quashed. However, late fee of Rs. 21,700/- for delayed ST-3 returns was upheld, subject to adjustment of Rs. 7,900/- already paid.
The CESTAT allowed the appeal of M/s X against the impugned order, setting aside the service tax demand of Rs. 2,22,51,053/- on amounts wrongly treated as taxable advances, holding them to be refundable loans not linked to any taxable service. The Tribunal further held that the service tax demand of Rs. 16,44,878/- under RCM on imported services was unsustainable, being a revenue-neutral situation, and also barred by limitation as the extended period could not be invoked through a third SCN on the same issue. Consequently, interest and penalties under Sections 77 and 78 of the Finance Act, 1994 were quashed. However, late fee of Rs. 21,700/- for delayed ST-3 returns was upheld, subject to adjustment of Rs. 7,900/- already paid.
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