Religious purpose exclusion versus charitable purpose: non overriding religious objects do not attract Explanation 3, registration directed under sect...
Search-assessment proviso jurisdiction, time-barred valuation reports, and denial of cross-examination vitiate valuation-based and confession-based ad...
A partner's payment of service tax using the partner's registration may be adjusted against the firm's liability because a partner is not a separate legal entity; the adjustment is allowed. The appellant's liability as subcontractor for services including transportation of goods is sustained, but supporting documents submitted must be examined. The impugned rejection of abatement/reconciliation is remanded for fresh consideration and verification of invoices, payment documents and work orders. The authority is directed to recompute service tax on works contract and transportation services after giving the appellant opportunity to produce relevant records.
A partner's payment of service tax using the partner's registration may be adjusted against the firm's liability because a partner is not a separate legal entity; the adjustment is allowed. The appellant's liability as subcontractor for services including transportation of goods is sustained, but supporting documents submitted must be examined. The impugned rejection of abatement/reconciliation is remanded for fresh consideration and verification of invoices, payment documents and work orders. The authority is directed to recompute service tax on works contract and transportation services after giving the appellant opportunity to produce relevant records.
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