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Cash receipt aggregation requires a single transaction, event or occasion; separate partner capital contributions cannot attract cash-receipt penaltie...
Original works pertaining to railways, including railway...
Service-tax exemptions for railway and Government works restrict de novo reassessment, while unsupported limitation and consultation failures invalidate demands.
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Original works pertaining to railways, including railway training-school and hostel construction, fall within the service-tax exemption; a de novo authority cannot reopen an exemption or cum-tax valuation benefit left unchallenged and outside the remand scope. Works-contract services for qualifying non-commercial Government, clinical and educational buildings under pre-March 2015 contracts receive retrospective exemption where the recipient is a Governmental Authority, including eligible subcontracted services. Gross receipts are tax-inclusive where tax was not separately collected. A turnover differential requires a factual basis in the notice and record. Nil preceding-year taxable turnover supports threshold exemption. Extended limitation and suppression penalties require affirmative evidence of intent to evade; late-fee provisions for delayed returns do not cover non-filing. Mandatory pre-show-cause notice consultation cannot be bypassed on unsupported fraud allegations.
Original works pertaining to railways, including railway training-school and hostel construction, fall within the service-tax exemption; a de novo authority cannot reopen an exemption or cum-tax valuation benefit left unchallenged and outside the remand scope. Works-contract services for qualifying non-commercial Government, clinical and educational buildings under pre-March 2015 contracts receive retrospective exemption where the recipient is a Governmental Authority, including eligible subcontracted services. Gross receipts are tax-inclusive where tax was not separately collected. A turnover differential requires a factual basis in the notice and record. Nil preceding-year taxable turnover supports threshold exemption. Extended limitation and suppression penalties require affirmative evidence of intent to evade; late-fee provisions for delayed returns do not cover non-filing. Mandatory pre-show-cause notice consultation cannot be bypassed on unsupported fraud allegations.
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