Attachment and proclamation of sale of immovable property: limitation treated from financial year end; proclamation held within period, petition dismi...
Second Schedule attachment and validity of a post-notice mortgage: TRO cannot declare mortgage void ab initio; sale and appropriation allowed thereaft...
Limitation for final assessment under sections 144C and 153 treated jointly, resulting in quashing of timebarred assessment order and liberty to reviv...
Non-filing of mandatory ST-3 returns despite registration, coupled with non-response to departmental enquiries, was held to constitute willful suppression with intent to evade service tax on taxable services under the Finance Act, 1994, justifying demand on differential receipts. Consequently, the extended limitation under the proviso to Section 73(1) was upheld, and the challenge on limitation failed. Since the demand was sustained, interest under Section 75 was also sustained. Penalty under Section 78 was upheld as a corollary to established suppression with intent to evade, and late fee under Rule 7C and penalty under Section 77(1)(c) were upheld for statutory non-compliance and failure to furnish information. Appeal dismissed. - CESTAT
Non-filing of mandatory ST-3 returns despite registration, coupled with non-response to departmental enquiries, was held to constitute willful suppression with intent to evade service tax on taxable services under the Finance Act, 1994, justifying demand on differential receipts. Consequently, the extended limitation under the proviso to Section 73(1) was upheld, and the challenge on limitation failed. Since the demand was sustained, interest under Section 75 was also sustained. Penalty under Section 78 was upheld as a corollary to established suppression with intent to evade, and late fee under Rule 7C and penalty under Section 77(1)(c) were upheld for statutory non-compliance and failure to furnish information. Appeal dismissed. - CESTAT
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