Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
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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