Benami transaction and beneficial ownership: documentary and circumstantial evidence show payors were true beneficiaries, resulting in PBPTA consequen...
Denial of Preferential Treatment under SAFTA overturned where unchallenged Country of Origin certificate warranted exemption under Notification benefi...
Continuing offence of money-laundering: discharge set aside and proceedings reinstated where laundering continued after inclusion of predicate offence...
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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