Penalty under section 271(1)(c) deleted where income was disclosed in section 153A returns and remaining additions were only estimated or computationa...
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Statutory levies collected as auction fees are not taxable as consideration where charged under statutory mandate; such compulsory fees constitute a statutory levy and fall outside service tax unless a clear commercial consideration exists, outcome: not taxable. Storage services for unmanufactured agricultural produce (example: tobacco) are excluded from 'storage and warehousing' and related warehousing or penal/demurrage charges imposed for delayed lifting are penal in nature and not consideration, outcome: not taxable. Where tax demand rests on interpretative legal questions about levy character, invocation of the extended limitation period is precluded, outcome: extended limitation not invokable.
Statutory levies collected as auction fees are not taxable as consideration where charged under statutory mandate; such compulsory fees constitute a statutory levy and fall outside service tax unless a clear commercial consideration exists, outcome: not taxable. Storage services for unmanufactured agricultural produce (example: tobacco) are excluded from 'storage and warehousing' and related warehousing or penal/demurrage charges imposed for delayed lifting are penal in nature and not consideration, outcome: not taxable. Where tax demand rests on interpretative legal questions about levy character, invocation of the extended limitation period is precluded, outcome: extended limitation not invokable.
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