Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Customs relief for Strait of Hormuz maritime disruptions remains available, with existing conditions continuing unchanged through the extended validit...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4821 
Join Channel 
