Regulatory consolidation for investment advisers: SEBI issues master circular consolidating guidance and prescribing compliance, reporting, fees and s...
Reopening of assessment cannot rest solely on an audit party's opinion; reassessment under Section 147/148 is impermissible and power of revision shou...
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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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