Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Whether appellants' receipts constituted taxable "service" or fell within exemptions: Tribunal found generally that, for lack of mandatory documentary proof (agreements, payment particulars, bank statements), the appellant's activities fell within taxable work-contract/service definitions under Section 65B, making them liable to service tax - outcome: liability sustained. Whether extended limitation (proviso to s.73(1)) could be invoked for a specific receipt: on the particular transaction, produced evidence and bona fide belief (certificates, corrected 26AS) established the receipt as supply of goods and/or an exempt service, so invoking the extended period was not justified - outcome: demand on that receipt not confirmed. - CESTAT
Whether appellants' receipts constituted taxable "service" or fell within exemptions: Tribunal found generally that, for lack of mandatory documentary proof (agreements, payment particulars, bank statements), the appellant's activities fell within taxable work-contract/service definitions under Section 65B, making them liable to service tax - outcome: liability sustained. Whether extended limitation (proviso to s.73(1)) could be invoked for a specific receipt: on the particular transaction, produced evidence and bona fide belief (certificates, corrected 26AS) established the receipt as supply of goods and/or an exempt service, so invoking the extended period was not justified - outcome: demand on that receipt not confirmed. - CESTAT
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