Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Service tax liability of a mutual fund sub-distributor was held to arise from the status of the service provider: the reverse charge notification applied to services provided by a distributor to the mutual fund, not to a sub-distributor rendering Business Auxiliary Service to the distributor. Receipts from the cooperative bank were also treated as taxable consideration because wages alone did not prove an employer-employee relationship and no employment contract was produced. The Tribunal further upheld extended limitation and penalty under section 78, finding no material basis for bona fide belief or delayed registration. Penalties under sections 77(1)(c) and 77(2) were sustained for failure to furnish information and file ST-3 returns.
Service tax liability of a mutual fund sub-distributor was held to arise from the status of the service provider: the reverse charge notification applied to services provided by a distributor to the mutual fund, not to a sub-distributor rendering Business Auxiliary Service to the distributor. Receipts from the cooperative bank were also treated as taxable consideration because wages alone did not prove an employer-employee relationship and no employment contract was produced. The Tribunal further upheld extended limitation and penalty under section 78, finding no material basis for bona fide belief or delayed registration. Penalties under sections 77(1)(c) and 77(2) were sustained for failure to furnish information and file ST-3 returns.
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