Revisional power in block assessment upheld, undisclosed search income sustained, freight suppression addition restored, accrued lorry hire liability ...
Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty ...
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Receipts from a composite activity involving both sale of goods and supply of services could not be taxed as pure service income without first classifying the activity as works contract and considering the composition scheme; the demand on the full receipt value was therefore unsustainable. The appellant was also found eligible for the small service provider threshold exemption for the relevant year, supporting a bona fide belief that no service tax was payable. In that position, suppression with intent to evade was not established, the extended period of limitation was unavailable, and the demand, interest and penalties were barred by limitation.
Receipts from a composite activity involving both sale of goods and supply of services could not be taxed as pure service income without first classifying the activity as works contract and considering the composition scheme; the demand on the full receipt value was therefore unsustainable. The appellant was also found eligible for the small service provider threshold exemption for the relevant year, supporting a bona fide belief that no service tax was payable. In that position, suppression with intent to evade was not established, the extended period of limitation was unavailable, and the demand, interest and penalties were barred by limitation.
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