Power to receive documentary evidence upheld; documents referred in complaint may be placed on record without amendment where omission was inadvertent...
Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
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Reverse charge demands on foreign services were struck down because the notices did not identify the applicable limb of the 2006 Rules, did not specify the taxable service or quantify consideration service-wise, and relied only on consolidated profit and loss figures. The TDS remitted separately to the Income Tax Department for architect services was not part of the taxable value, as service tax had been paid on the gross service charge. Credit on renting of leased premises was allowed because the premises was used as a business godown and for output services, and credit is not confined to registered premises. Extended limitation was unavailable since the dispute arose from audit, suppression was not proved, and the earlier notice could not justify repeated invocation on the same facts.
Reverse charge demands on foreign services were struck down because the notices did not identify the applicable limb of the 2006 Rules, did not specify the taxable service or quantify consideration service-wise, and relied only on consolidated profit and loss figures. The TDS remitted separately to the Income Tax Department for architect services was not part of the taxable value, as service tax had been paid on the gross service charge. Credit on renting of leased premises was allowed because the premises was used as a business godown and for output services, and credit is not confined to registered premises. Extended limitation was unavailable since the dispute arose from audit, suppression was not proved, and the earlier notice could not justify repeated invocation on the same facts.
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