Condonation of Delay: directoral disputes and pending company proceedings can constitute reasonable cause, allowing a belated return to be treated as ...
Revisionary jurisdiction under section 263 upheld; faceless assessments subject to revision when AO fails requisite enquiries, remitted for fresh asse...
Limited scope of processing under section 143(1): enhancement without show cause is unsustainable; remand for residency, taxation and TDS verification...
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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