Attachment and proclamation of sale of immovable property: limitation treated from financial year end; proclamation held within period, petition dismi...
Second Schedule attachment and validity of a post-notice mortgage: TRO cannot declare mortgage void ab initio; sale and appropriation allowed thereaft...
Limitation for final assessment under sections 144C and 153 treated jointly, resulting in quashing of timebarred assessment order and liberty to reviv...
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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