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...
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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