Electronic WhatsApp evidence without authentication or independent corroboration cannot sustain an unexplained-investment addition based on third-part...
Mutual current-account transactions excluded from deemed dividend treatment where no fresh borrowing arose; unsupported unsecured-loan addition also f...
The dominant issue was whether service tax demand and penal consequences for works contract and allied construction activities could be sustained despite the assessee's declaration under the VCES and documentary evidence on taxability. The adjudicating authority treated the VCES declaration as covering outstanding dues for the relevant period, undermining the Revenue's allegation of non-payment and suppression, and found on record that some activities were exempt while tax on taxable activities had been discharged either under the composition scheme or through VCES payment. Consequently, no infirmity was found in the impugned order, and the Revenue's appeal was dismissed. - CESTAT
The dominant issue was whether service tax demand and penal consequences for works contract and allied construction activities could be sustained despite the assessee's declaration under the VCES and documentary evidence on taxability. The adjudicating authority treated the VCES declaration as covering outstanding dues for the relevant period, undermining the Revenue's allegation of non-payment and suppression, and found on record that some activities were exempt while tax on taxable activities had been discharged either under the composition scheme or through VCES payment. Consequently, no infirmity was found in the impugned order, and the Revenue's appeal was dismissed. - CESTAT
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