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...
Taxability of domain registration and web hosting services is affirmed by classifying such activities within information technology software/online information and database access or retrieval services, making sale of domain registration, hosting space, hosting backups and renewals leviable to service tax; export of services remains excluded and not taxable. Invocation of the extended period of limitation was upheld due to non-registration and non-filing of returns, supporting confirmation of escaped tax and imposition of demand. Penalty and interest quantification were not finally determined and the matter is remanded to the original adjudicating authority for reasoned computation and assessment.
Taxability of domain registration and web hosting services is affirmed by classifying such activities within information technology software/online information and database access or retrieval services, making sale of domain registration, hosting space, hosting backups and renewals leviable to service tax; export of services remains excluded and not taxable. Invocation of the extended period of limitation was upheld due to non-registration and non-filing of returns, supporting confirmation of escaped tax and imposition of demand. Penalty and interest quantification were not finally determined and the matter is remanded to the original adjudicating authority for reasoned computation and assessment.
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