Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Imported marketing services received from abroad were held taxable under reverse charge where the appellant had already admitted the commission-based service tax liability and paid tax with interest before notice, so that demand was sustained. Separate bonus payments under a share purchase agreement were treated as consideration for continued marketing and business promotion services, not as part of the share purchase price, because they were contingent on managerial performance and turnover conditions; that demand was also upheld as Business Auxiliary Service. The Tribunal further found suppression of facts from the department, so the extended period of limitation applied. Penalty under Section 78 was reduced to the amount relating to the bonus payment demand, and penalty under Section 77 was set aside.
Imported marketing services received from abroad were held taxable under reverse charge where the appellant had already admitted the commission-based service tax liability and paid tax with interest before notice, so that demand was sustained. Separate bonus payments under a share purchase agreement were treated as consideration for continued marketing and business promotion services, not as part of the share purchase price, because they were contingent on managerial performance and turnover conditions; that demand was also upheld as Business Auxiliary Service. The Tribunal further found suppression of facts from the department, so the extended period of limitation applied. Penalty under Section 78 was reduced to the amount relating to the bonus payment demand, and penalty under Section 77 was set aside.
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