RPA (Remote Pilot Aircraft) for military use defined to include drones/UAV/UAS; exemptions limited to specified defence imports with Joint Secretary c...
Transfer of going concern and transfer of input tax credit under GST allowed; exemption applies though interstate ledger transfers left to authorities...
HC held that Section 73(4B) reflects a legislative expectation of expeditious service tax adjudication and, although the phrase "where it is possible to do so" makes the period directory, it does not permit proceedings to remain dormant for an inordinate, unexplained period. Keeping each show cause notice in the Call Book because similar issues were pending elsewhere was unjustified, since each notice is an independent proceeding and adjudication could have continued subject to appeal outcomes. The common order confirming service tax, interest and penalties was set aside for unreasonable delay, while the substantive question whether fabrication falls within "erection, commissioning or installation" was left open.
HC held that Section 73(4B) reflects a legislative expectation of expeditious service tax adjudication and, although the phrase "where it is possible to do so" makes the period directory, it does not permit proceedings to remain dormant for an inordinate, unexplained period. Keeping each show cause notice in the Call Book because similar issues were pending elsewhere was unjustified, since each notice is an independent proceeding and adjudication could have continued subject to appeal outcomes. The common order confirming service tax, interest and penalties was set aside for unreasonable delay, while the substantive question whether fabrication falls within "erection, commissioning or installation" was left open.
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