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Electricity consumptionbased clandestine production estimates under the repealed Central Excise Act found insufficient; demand quashed and appeals all...
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Service of notice at an incorrect address, despite the taxpayer having informed the authorities of the changed address and the same being reflected in the registration certificate, violated audi alteram partem. The HC found that the show cause notice, adjudication order and appellate order were all served at the old address, and the appellate authority also failed to address the contention of non-receipt of notices and order. The petitioner was therefore denied an effective opportunity to defend the case. On that ground, the impugned proceedings were quashed and the matter was remanded for fresh proceedings in accordance with law.
Service of notice at an incorrect address, despite the taxpayer having informed the authorities of the changed address and the same being reflected in the registration certificate, violated audi alteram partem. The HC found that the show cause notice, adjudication order and appellate order were all served at the old address, and the appellate authority also failed to address the contention of non-receipt of notices and order. The petitioner was therefore denied an effective opportunity to defend the case. On that ground, the impugned proceedings were quashed and the matter was remanded for fresh proceedings in accordance with law.
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