Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Service tax demand based on third-party income-tax data was contested on exemption and limitation. The services related to construction of a single residential unit under an agreement for construction with material, which fell within the exemption under Notification No. 25/2012-ST; consequently, no service tax was payable. Independently, the agreement evidenced a bona fide belief of non-taxability, and in the absence of suppression or wilful misstatement with intent to evade, the extended period could not be invoked; hence the demand was time-barred. The impugned order was set aside and the appeal was allowed. - CESTAT
Service tax demand based on third-party income-tax data was contested on exemption and limitation. The services related to construction of a single residential unit under an agreement for construction with material, which fell within the exemption under Notification No. 25/2012-ST; consequently, no service tax was payable. Independently, the agreement evidenced a bona fide belief of non-taxability, and in the absence of suppression or wilful misstatement with intent to evade, the extended period could not be invoked; hence the demand was time-barred. The impugned order was set aside and the appeal was allowed. - CESTAT
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