Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal d...
Charitable tree plantation and maintenance for environmental preservation treated as "charitable activity", exempt from GST under Notification 12/2017...
The CESTAT dismissed the appeal of the assessee-sub-contractor seeking service tax exemption under N/N. 25/2012-ST. The Tribunal held that the exemption for sub-contractors under the notification is confined to services provided by way of works contract involving transfer of property in goods as per Section 65B(54) of the Finance Act, 1994. The appellant was found to be rendering advisory/consultancy services on a commission basis, which are not covered under Section 66D and are taxable. The Tribunal further upheld invocation of the extended period, noting suppression of facts and absence of any plea on limitation, and sustained the impugned demand.
The CESTAT dismissed the appeal of the assessee-sub-contractor seeking service tax exemption under N/N. 25/2012-ST. The Tribunal held that the exemption for sub-contractors under the notification is confined to services provided by way of works contract involving transfer of property in goods as per Section 65B(54) of the Finance Act, 1994. The appellant was found to be rendering advisory/consultancy services on a commission basis, which are not covered under Section 66D and are taxable. The Tribunal further upheld invocation of the extended period, noting suppression of facts and absence of any plea on limitation, and sustained the impugned demand.
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