Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penal...
Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal d...
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
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4817 
Join Channel 
