Natural justice in insolvency-professional discipline requires disclosed material; notices based on extraneous material and ignored defences are vitia...
Development rights transfers treated as immovable property, while construction abatement applies and repeated non-payment permits extended service-tax...
Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
Refund of service tax on composite works contracts was rejected because the appellant failed to prove that the tax burden had not been passed on, as the contract price was inclusive of tax and the customer had deducted part of the tax from payments. The Tribunal also found that the development and construction activities involved transfer of property in goods and therefore fell within works contract service, making the tax payment and corresponding refund claim untenable. It further reiterated that refund proceedings cannot be used to reopen unchallenged self-assessments or disturb assessments that have attained finality. The rejection of the refund claim was upheld.
Refund of service tax on composite works contracts was rejected because the appellant failed to prove that the tax burden had not been passed on, as the contract price was inclusive of tax and the customer had deducted part of the tax from payments. The Tribunal also found that the development and construction activities involved transfer of property in goods and therefore fell within works contract service, making the tax payment and corresponding refund claim untenable. It further reiterated that refund proceedings cannot be used to reopen unchallenged self-assessments or disturb assessments that have attained finality. The rejection of the refund claim was upheld.
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