Retrospective cancellation of charitable registration under section 12AB(4) was unsustainable; related-party benefit allegations did not prove nongenu...
Merger control notice and disclosure rules: Supreme Court limits penalties, rejects reopening of approved combination, and sets aside adverse findings...
Page of 4807
Press 'Enter' after typing page number.
2741 to 2760 of 96140 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
CESTAT held that the construction services rendered by the appellant to a State power corporation for Almatti Dam Power House and appurtenant structures formed an integral part of dam construction and were therefore excluded from the levy of service tax under the relevant exemption. The impugned order denying exemption was set aside on merits. However, as the appellant had voluntarily paid service tax under the respective service heads pursuant to audit observations, CESTAT held that any refund could only be claimed in accordance with Section 11B of the Central Excise Act, 1944, as applied to service tax, including the statutory limitation period. The appeal was allowed on merits and the original authority was directed to process the refund in terms of Section 11B(5)(ec).
CESTAT held that the construction services rendered by the appellant to a State power corporation for Almatti Dam Power House and appurtenant structures formed an integral part of dam construction and were therefore excluded from the levy of service tax under the relevant exemption. The impugned order denying exemption was set aside on merits. However, as the appellant had voluntarily paid service tax under the respective service heads pursuant to audit observations, CESTAT held that any refund could only be claimed in accordance with Section 11B of the Central Excise Act, 1944, as applied to service tax, including the statutory limitation period. The appeal was allowed on merits and the original authority was directed to process the refund in terms of Section 11B(5)(ec).
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4807 
Join Channel 
