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...
Cross country pipeline classification and ITC entitlement: pipelines outside factory treated as immovable, ITC disallowed under Section 17 restriction...
Service tax demand was challenged on the ground that the Show Cause Notice issued solely on the basis of CBDT/Income Tax data lacked independent verification and breached principles of natural justice; consequently the demand was set aside. The failure to undertake mandatory pre-Show Cause Notice consultation for demands exceeding the prescribed threshold was held to render the notice legally unsustainable, resulting in quashing of demand. Because the substantive demand failed, interest, penalty and late fees linked to the alleged service tax liability were also held not leviable and were set aside.
Service tax demand was challenged on the ground that the Show Cause Notice issued solely on the basis of CBDT/Income Tax data lacked independent verification and breached principles of natural justice; consequently the demand was set aside. The failure to undertake mandatory pre-Show Cause Notice consultation for demands exceeding the prescribed threshold was held to render the notice legally unsustainable, resulting in quashing of demand. Because the substantive demand failed, interest, penalty and late fees linked to the alleged service tax liability were also held not leviable and were set aside.
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