Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Composite construction contracts were taxable, if at all, as works contract service because the disputed periods fell after that service was introduced and the activities were executed as works contracts. Demands raised under commercial or industrial construction service and construction of complex service were therefore unsustainable and were set aside. On valuation, the appellant was entitled to 67% abatement for works contracts, and the value of free-supplied materials had to be deducted from the taxable value. The Department's attempt to deny abatement on the full receipts, including VAT-paid goods, was rejected, and the resulting tax demands were held unsustainable.
Composite construction contracts were taxable, if at all, as works contract service because the disputed periods fell after that service was introduced and the activities were executed as works contracts. Demands raised under commercial or industrial construction service and construction of complex service were therefore unsustainable and were set aside. On valuation, the appellant was entitled to 67% abatement for works contracts, and the value of free-supplied materials had to be deducted from the taxable value. The Department's attempt to deny abatement on the full receipts, including VAT-paid goods, was rejected, and the resulting tax demands were held unsustainable.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4814 
Join Channel 
