ITAT Jaipur sets aside addition and penalty against Mukesh Kumar Agarwal due to lack of valid jurisdiction and time-barred penalty order.
ITAT Raipur sets aside assessment against Adarsh Rice Mill due to lack of jurisdiction under Section 147. Merits of the case remain undecided.
CESTAT Delhi sets aside service tax on consultancy and penalties for MPPTCL; upholds tax on hire charges. Order modifies previous tax demand.
CESTAT Delhi sets aside service tax demand on penalties, ruling South Eastern Coalfields’ liquidated damages not taxable as declared service under Section 66E(e).
CESTAT Delhi rules against service tax demand on Northern Coalfields Ltd. for penalties, liquidated damages, and forfeited deposits, citing lack of service provision.