Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
Cross country pipeline classification and ITC entitlement: pipelines outside factory treated as immovable, ITC disallowed under Section 17 restriction...
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Dispute concerns proper interest computation on delayed service tax where the question was which entry in Notification No.13/2016 applies; tribunal held that, because the appellant used cum-tax pricing and did not segregate tax from gross receipts, the liability is a plain short-payment covered by serial no.2 of the Notification rather than serial no.1, and the interest must be calculated accordingly. The demand was not framed under the special provision for reassessment and was issued under the general interest provision. Having paid tax, most interest and a reduced penalty within 30 days, the appellant qualified for the mitigation under the penalty provision and the impugned demand was set aside and appeal allowed.
Dispute concerns proper interest computation on delayed service tax where the question was which entry in Notification No.13/2016 applies; tribunal held that, because the appellant used cum-tax pricing and did not segregate tax from gross receipts, the liability is a plain short-payment covered by serial no.2 of the Notification rather than serial no.1, and the interest must be calculated accordingly. The demand was not framed under the special provision for reassessment and was issued under the general interest provision. Having paid tax, most interest and a reduced penalty within 30 days, the appellant qualified for the mitigation under the penalty provision and the impugned demand was set aside and appeal allowed.
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