Revisional power in block assessment upheld, undisclosed search income sustained, freight suppression addition restored, accrued lorry hire liability ...
Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty ...
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CESTAT held that the expression "transmission or distribution of electricity" has wide amplitude and covers services having a direct, proximate and integral nexus with that activity. On that basis, works contract services for erection, commissioning, installation and allied works, and manpower services used for movement, safeguarding and operational support, were treated as indispensable to electricity transmission and distribution and were not taxable under reverse charge. By contrast, rent-a-cab service for official use lacked the required direct nexus and was not exempt; however, the demand on that service was barred by limitation because mere non-payment or non-registration, without fraud, suppression or wilful misstatement, could not justify the extended period.
CESTAT held that the expression "transmission or distribution of electricity" has wide amplitude and covers services having a direct, proximate and integral nexus with that activity. On that basis, works contract services for erection, commissioning, installation and allied works, and manpower services used for movement, safeguarding and operational support, were treated as indispensable to electricity transmission and distribution and were not taxable under reverse charge. By contrast, rent-a-cab service for official use lacked the required direct nexus and was not exempt; however, the demand on that service was barred by limitation because mere non-payment or non-registration, without fraud, suppression or wilful misstatement, could not justify the extended period.
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