Allocation of registration charges: contractual clause overriding statutory presumption allowed as deduction against capital gain after unrebutted doc...
Expenditure tied to investments yielding exempt income restricted to attributable costs; broader disallowance disallowed and adjustments to WDV and mi...
Admissibility of Investigative Statements invalidated reliance on coerced emails and valuation redetermination, resulting in set aside of penalties an...
Classification of printed technical documents: specific Chapter 49.01 entry prevails, enabling claimed customs exemptions for imported manuals and rep...
A non-speaking appellate order was set aside because it gave no reasons for reversing the original authority's contract-wise findings on works contract classification, exemption under Notification No. 25/2012-ST, reverse charge and valuation. The Tribunal held that, where the demand arose from earlier proceedings under Section 73(1A) and the same category of services had already been examined, consistency required the appellate authority to follow the earlier findings unless new material or a change in law was shown. As no such distinction was recorded, the finding of no short payment was restored and no further service tax, interest or penalty survived.
A non-speaking appellate order was set aside because it gave no reasons for reversing the original authority's contract-wise findings on works contract classification, exemption under Notification No. 25/2012-ST, reverse charge and valuation. The Tribunal held that, where the demand arose from earlier proceedings under Section 73(1A) and the same category of services had already been examined, consistency required the appellate authority to follow the earlier findings unless new material or a change in law was shown. As no such distinction was recorded, the finding of no short payment was restored and no further service tax, interest or penalty survived.
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