Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
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Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
Separately billed room charges and meal-plan charges in a hotel invoice were treated as independent supplies, not a bundled accommodation service, because the invoice segregated the consideration and applied separate tax treatment. CESTAT held that the assessee was entitled to 40% abatement on room charges under the accommodation-service notification and 60% abatement on food and beverage charges under Rule 2C, particularly since VAT had been paid on the food and beverage component. On that basis, the service tax demand and penalty were unsustainable and were set aside.
Separately billed room charges and meal-plan charges in a hotel invoice were treated as independent supplies, not a bundled accommodation service, because the invoice segregated the consideration and applied separate tax treatment. CESTAT held that the assessee was entitled to 40% abatement on room charges under the accommodation-service notification and 60% abatement on food and beverage charges under Rule 2C, particularly since VAT had been paid on the food and beverage component. On that basis, the service tax demand and penalty were unsustainable and were set aside.
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