Attachment and proclamation of sale of immovable property: limitation treated from financial year end; proclamation held within period, petition dismi...
Second Schedule attachment and validity of a post-notice mortgage: TRO cannot declare mortgage void ab initio; sale and appropriation allowed thereaft...
Limitation for final assessment under sections 144C and 153 treated jointly, resulting in quashing of timebarred assessment order and liberty to reviv...
Payment of service tax by the same legal entity under a different registration or accounting code does not constitute non-payment; tax already discharged on the same taxable event cannot be recovered again, so a duplicate demand for service tax is unsustainable and was set aside. Consequentially, interest and penalties under the Finance Act, 1994 were held not to arise and were also set aside. The tribunal followed a prior Division Bench precedent on the single-entity / inter-unit adjustment issue and allowed the appeal.
Payment of service tax by the same legal entity under a different registration or accounting code does not constitute non-payment; tax already discharged on the same taxable event cannot be recovered again, so a duplicate demand for service tax is unsustainable and was set aside. Consequentially, interest and penalties under the Finance Act, 1994 were held not to arise and were also set aside. The tribunal followed a prior Division Bench precedent on the single-entity / inter-unit adjustment issue and allowed the appeal.
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