Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
A pure question of law bearing on taxability could be raised before the Tribunal even if not taken earlier, as Rule 10 of the CESTAT (Procedure) Rules, 1982 permits additional grounds subject to hearing the other side. The service tax demand for April 2009 to June 2010 failed because it related to the same residential project already dealt with in the appellant's own case, where the earlier order had been set aside; the present demand had no surviving foundation and was also set aside. For July 2010 to March 2011, the demand under construction of complex service was unsustainable because the activity was composite in nature, as reflected by the abatement granted in the notice, and post-01.07.2010 such activity fell outside that category.
A pure question of law bearing on taxability could be raised before the Tribunal even if not taken earlier, as Rule 10 of the CESTAT (Procedure) Rules, 1982 permits additional grounds subject to hearing the other side. The service tax demand for April 2009 to June 2010 failed because it related to the same residential project already dealt with in the appellant's own case, where the earlier order had been set aside; the present demand had no surviving foundation and was also set aside. For July 2010 to March 2011, the demand under construction of complex service was unsustainable because the activity was composite in nature, as reflected by the abatement granted in the notice, and post-01.07.2010 such activity fell outside that category.
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