Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
Model-wise import cap monitoring cannot justify withholding used multifunction machines where all-India tracking is absent and full security is furnis...
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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TaxTMI 
TaxTMI 
of 4916 
