Natural justice in insolvency-professional discipline requires disclosed material; notices based on extraneous material and ignored defences are vitia...
Development rights transfers treated as immovable property, while construction abatement applies and repeated non-payment permits extended service-tax...
Income Disclosure Scheme immunity and search-material requirements barred further share-transaction additions in unabated assessments under section 15...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
