Religious purpose exclusion versus charitable purpose: non overriding religious objects do not attract Explanation 3, registration directed under sect...
Search-assessment proviso jurisdiction, time-barred valuation reports, and denial of cross-examination vitiate valuation-based and confession-based ad...
Proceeds of crime: provisional attachment confirmed; equivalent value attachment and acquisition date fair market value upheld, Covid exclusion preser...
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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