Condonation of Delay: directoral disputes and pending company proceedings can constitute reasonable cause, allowing a belated return to be treated as ...
Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
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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