Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penal...
Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal d...
Service tax demand confirmed solely on the basis of CBDT/Form 26AS and income tax return data was held unsustainable because the Revenue made no independent verification, enquiry, or corroborative proof of taxable services. Mere comparison of returns could not by itself establish liability under the Finance Act, 1994. The extended period of limitation was also held inapplicable because suppression with intent to evade was not proved on the facts, and departmental correspondence did not amount to such suppression. As the demand failed on evidence and limitation, the consequential interest and penalty were also set aside.
Service tax demand confirmed solely on the basis of CBDT/Form 26AS and income tax return data was held unsustainable because the Revenue made no independent verification, enquiry, or corroborative proof of taxable services. Mere comparison of returns could not by itself establish liability under the Finance Act, 1994. The extended period of limitation was also held inapplicable because suppression with intent to evade was not proved on the facts, and departmental correspondence did not amount to such suppression. As the demand failed on evidence and limitation, the consequential interest and penalty were also set aside.
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