Expenses for overseas film shooting treated as services availed outside India, so no reverse charge service tax liability; cenvat reversals and penalt...
Electricity consumptionbased clandestine production estimates under the repealed Central Excise Act found insufficient; demand quashed and appeals all...
HC held that show cause notices issued under Section 74 were invalid because they did not disclose the jurisdictional facts required to invoke fraud, wilful misstatement, suppression of facts, or the basis for alleging tax evasion. The notices were therefore quashed, with liberty to issue fresh proceedings if legally permissible. The Court also found that the adjudication orders were passed without granting a hearing and without recording the relevant facts or reasons, contrary to Section 75. Those orders and the consequential DRC-07 summaries were set aside, and the writ petitions were allowed.
HC held that show cause notices issued under Section 74 were invalid because they did not disclose the jurisdictional facts required to invoke fraud, wilful misstatement, suppression of facts, or the basis for alleging tax evasion. The notices were therefore quashed, with liberty to issue fresh proceedings if legally permissible. The Court also found that the adjudication orders were passed without granting a hearing and without recording the relevant facts or reasons, contrary to Section 75. Those orders and the consequential DRC-07 summaries were set aside, and the writ petitions were allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4814 
Join Channel 
