Search-assessment proviso jurisdiction, time-barred valuation reports, and denial of cross-examination vitiate valuation-based and confession-based ad...
Proceeds of crime: provisional attachment confirmed; equivalent value attachment and acquisition date fair market value upheld, Covid exclusion preser...
Effective service requirement: officers must explore alternative service modes beyond the GST portal and afford personal hearing; non-compliance voids...
Exemption for legal services under Notification No. 25/2012 and No. 30/2012 removes Service Tax liability for individual advocates and advocate firms, and therefore the Designated Officer lacked jurisdiction to pursue service tax recovery for 2016-17; the court applied precedent and held the impugned proceedings and lien unsustainable for want of jurisdiction and failure to afford natural justice. The petitioner had not replied to the show cause notice but the Court treated the notifications as determinative; consequence: the petition succeeded and recovery action was set aside as covered by the cited authority.
Exemption for legal services under Notification No. 25/2012 and No. 30/2012 removes Service Tax liability for individual advocates and advocate firms, and therefore the Designated Officer lacked jurisdiction to pursue service tax recovery for 2016-17; the court applied precedent and held the impugned proceedings and lien unsustainable for want of jurisdiction and failure to afford natural justice. The petitioner had not replied to the show cause notice but the Court treated the notifications as determinative; consequence: the petition succeeded and recovery action was set aside as covered by the cited authority.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4811 
Join Channel 
