Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Customs jurisdiction defined for Principal Commissioner, Vishakhapatnam, covering specified ports, districts and India's adjacent EEZ; effective on pu...
Reverse charge mechanism for service tax distinguishes the recipients liability from the providers: where law makes the service recipient solely liable to pay, the provider is not answerable for unpaid tax. The Revenue bears the burden to prove fraud, collusion, wilful misstatement or suppression of facts before invoking the extended period of limitation; absent such proof and where the provider had a bona fide belief that liability rested on the recipient, an extended-period demand against the provider cannot be sustained. Result: impugned extended-period demand set aside and appeal allowed.
Reverse charge mechanism for service tax distinguishes the recipients liability from the providers: where law makes the service recipient solely liable to pay, the provider is not answerable for unpaid tax. The Revenue bears the burden to prove fraud, collusion, wilful misstatement or suppression of facts before invoking the extended period of limitation; absent such proof and where the provider had a bona fide belief that liability rested on the recipient, an extended-period demand against the provider cannot be sustained. Result: impugned extended-period demand set aside and appeal allowed.
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