Managerial remuneration disallowance under s.40A(2)(b) challenged over alleged tax-avoidance; appellate decision restored deletion of addition for dir...
Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed wit...
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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