Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
Allowability of Salary Exemptions: Form 16 entries can substantiate HRA and other salary exemptions, and home loan interest is deductible for a self-o...
Capital gains exemption: payment for plot, architect fees and bona fide commencement of construction can satisfy utilisation requirement and secure re...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4809 
Join Channel 
