Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Transferable duty credit scrips validity and bona fide transferee entitlement to exemption upheld where scrips were subsisting at import, appeals allo...
Classification of knocked down motor vehicle component imports: Notification benefit denied because items are standalone non kit parts requiring subst...
Service tax demand cannot rest on Form 26AS alone; taxability must be determined under the governing statute, and receipts reflected in income tax data do not by themselves establish liability. The Court held the demand unsustainable because the authority failed to examine the nature of services and did not make a lawful finding that the services were taxable. It also held that the extended limitation under the proviso to Section 73(1) requires a conclusive finding of fraud, suppression or intent to evade, which was absent; the extended period was therefore invalid and the proceedings unauthorized. The writ petition remained maintainable despite an alternative remedy because the challenge disclosed a jurisdictional error apparent on the record.
Service tax demand cannot rest on Form 26AS alone; taxability must be determined under the governing statute, and receipts reflected in income tax data do not by themselves establish liability. The Court held the demand unsustainable because the authority failed to examine the nature of services and did not make a lawful finding that the services were taxable. It also held that the extended limitation under the proviso to Section 73(1) requires a conclusive finding of fraud, suppression or intent to evade, which was absent; the extended period was therefore invalid and the proceedings unauthorized. The writ petition remained maintainable despite an alternative remedy because the challenge disclosed a jurisdictional error apparent on the record.
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