Transfer-pricing benchmarking and capital-receipt principles sustained taxpayer relief, while unsupported property-advance write-offs remained disallo...
Pre-existing operational debt disputes require genuine evidence, while undirected running-account payments may be appropriated on a first-in-first-out...
Agency in CNG distribution makes outlet operators commission agents, rendering taxable Business Auxiliary Service rather than purchasing goods for res...
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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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