Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Forfeited security deposits and earnest money deposits do not constitute consideration because no quid pro quo or activity was performed; therefore such forfeitures are not taxable and the related service-tax demand is set aside. Fees charged for supplying tender documents are equivalent to sale of documents rather than a service, as no service is rendered to bidders; the service-tax demand on tender fees is overturned. Invocation of the extended limitation period requires positive, deliberate evasion or suppression; absent such intent or affirmative conduct, the extended-period demand is barred and the impugned order is set aside.
Forfeited security deposits and earnest money deposits do not constitute consideration because no quid pro quo or activity was performed; therefore such forfeitures are not taxable and the related service-tax demand is set aside. Fees charged for supplying tender documents are equivalent to sale of documents rather than a service, as no service is rendered to bidders; the service-tax demand on tender fees is overturned. Invocation of the extended limitation period requires positive, deliberate evasion or suppression; absent such intent or affirmative conduct, the extended-period demand is barred and the impugned order is set aside.
Note: It is a system-generated summary and is for quick reference only.
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