Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
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Charges collected as pro-rata and development charges for network development integral to electricity transmission were held covered by the statutory exemption for transmission of electricity as clarified by CBIC notifications/circulars; no service tax was payable on these amounts. Erection charges recovered from consumers for shifting overhead cables/wires were also treated as exempt under CBIC Circular No. 123/5/2010-TRU; no service tax was payable on these receipts. For material cost and contingency charges, the computation required verification of requisite data; the matter was remanded for re-computation of any liability on these heads. The extended limitation period was held inapplicable as the department was aware of the facts from similar notices to other units; demand beyond the normal period was unsustainable. - CESTAT
Charges collected as pro-rata and development charges for network development integral to electricity transmission were held covered by the statutory exemption for transmission of electricity as clarified by CBIC notifications/circulars; no service tax was payable on these amounts. Erection charges recovered from consumers for shifting overhead cables/wires were also treated as exempt under CBIC Circular No. 123/5/2010-TRU; no service tax was payable on these receipts. For material cost and contingency charges, the computation required verification of requisite data; the matter was remanded for re-computation of any liability on these heads. The extended limitation period was held inapplicable as the department was aware of the facts from similar notices to other units; demand beyond the normal period was unsustainable. - CESTAT
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