Electronic WhatsApp evidence without authentication or independent corroboration cannot sustain an unexplained-investment addition based on third-part...
Mutual current-account transactions excluded from deemed dividend treatment where no fresh borrowing arose; unsupported unsecured-loan addition also f...
Entities registered as societies were treated as governmental authorities because they were established and wholly controlled by the Haryana Government to perform citizen-facing statutory functions through e-governance, and the amounts collected were statutory fees rather than commercial consideration. On that basis, services relating to municipal functions under Notification No. 25/2012-ST were exempt, so the service tax demand on merits failed. The Tribunal also found no suppression or intent to evade tax: the dispute was interpretational, the activities were in the public domain, and the entities acted under bona fide belief. The extended period and consequential penalties under Sections 77 and 78 were therefore unsustainable.
Entities registered as societies were treated as governmental authorities because they were established and wholly controlled by the Haryana Government to perform citizen-facing statutory functions through e-governance, and the amounts collected were statutory fees rather than commercial consideration. On that basis, services relating to municipal functions under Notification No. 25/2012-ST were exempt, so the service tax demand on merits failed. The Tribunal also found no suppression or intent to evade tax: the dispute was interpretational, the activities were in the public domain, and the entities acted under bona fide belief. The extended period and consequential penalties under Sections 77 and 78 were therefore unsustainable.
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