Search and seizure: abatement of earlier search bars use of prior seized material in later search-based assessments; relief limited to new documents f...
Admission of additional evidence under remand rules must await a meaningful remand report; failure to do so breaches natural justice and mandates rema...
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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