Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
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...
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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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