Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
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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