The Tribunal examined statutory requirements of service, including consideration and parties involved. It held that absence of these elements makes the levy unsustainable. The decision clarifies the scope of taxable service.
The issue involved penalty despite proper documentation. The Court held that valid invoice and e-way bill establish ownership, making action under Section 129(1)(b) invalid.
The issue involved whether valuation for release should follow invoice value or enhanced value. The Court held that Section 129(1)(a) applies, mandating release based on invoice valuation.
The issue involved denial of credit due to absence of ISD registration. The Tribunal held that this was a procedural lapse and cannot justify denial of substantive credit.
The issue involved taxing services allegedly received from a foreign branch office. The Tribunal held that an entity cannot provide services to itself, making the demand unsustainable.
The dispute concerned agreements with buyers and instalment payments during construction. The Tribunal ruled that such transactions were self-service and not taxable before the 2010 amendment.
The issue involved taxing property value as unexplained investment without prior notice. The Court held that absence of a show cause notice under Section 69 violated principles of natural justice, leading to quashing of the order.
The issue involved whether objections to land acquisition were time-barred. The Court held that the limitation period begins from newspaper publication, making the objections valid and rejecting the challenge.
The issue involved arbitrary estimation of income at 20% and 5% of turnover. The Tribunal reduced it to 4% due to lack of supporting comparables and considering business realities. The key takeaway is that estimation must be reasonable and justified.
Retrospective cancellation of registration was held to be invalid as the scheme of Act did not permit cancellation of registration under Section 12AA(3) with retrospective effect in absence of explicit statutory authority.
