Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
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.
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