Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
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.
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