Request-driven road restoration attracts reverse-charge GST, not governmental-function treatment or compensatory-damages status for business recipient...
Road restoration charges for commercial pipeline works are taxable Government services, with reverse charge liability and no public-function exemption...
Model-wise import cap monitoring cannot justify withholding used multifunction machines where all-India tracking is absent and full security is furnis...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4916 
