Expenses for overseas film shooting treated as services availed outside India, so no reverse charge service tax liability; cenvat reversals and penalt...
Electricity consumptionbased clandestine production estimates under the repealed Central Excise Act found insufficient; demand quashed and appeals all...
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Dominant issue: whether extended limitation under s.73(1) Finance Act applies for alleged suppression. Held that "suppression of facts" requires wilful concealment with intent to evade tax, and mere disclosure in published accounts and an unelaborated allegation in the notice cannot sustain extended limitation; extended period cannot be invoked. Substantive issue: whether amounts under two development agreements attract service tax. Held that transfer of undivided land interest to developers was in consideration of the developers' payment and constituted transfer of ownership, not a taxable service; therefore those receipts are not leviable. Miscellaneous receipts shown under s.194J are not automatically taxable and, even if taxable, fell below the annual threshold - no service tax liability; impugned order set aside. - CESTAT
Dominant issue: whether extended limitation under s.73(1) Finance Act applies for alleged suppression. Held that "suppression of facts" requires wilful concealment with intent to evade tax, and mere disclosure in published accounts and an unelaborated allegation in the notice cannot sustain extended limitation; extended period cannot be invoked. Substantive issue: whether amounts under two development agreements attract service tax. Held that transfer of undivided land interest to developers was in consideration of the developers' payment and constituted transfer of ownership, not a taxable service; therefore those receipts are not leviable. Miscellaneous receipts shown under s.194J are not automatically taxable and, even if taxable, fell below the annual threshold - no service tax liability; impugned order set aside. - CESTAT
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