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𝗖𝗘𝗦𝗧𝗔𝗧 𝗗𝗲𝗹𝗵𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗟𝗶𝗮𝗯𝗶𝗹𝗶𝘁𝘆 𝗳𝗼𝗿 𝗔𝘃𝗶𝗮𝘁𝗶𝗼𝗻 𝗜𝗻𝗰𝗼𝗺𝗲 📢 The bench of CESTAT Delhi stated, "It becomes crystal clear that the present is not at all a case of tax evasion."

📰 𝗗𝗲𝗹𝗵𝗶 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗧𝗣𝗢 𝗖𝗮𝗻𝗻𝗼𝘁 𝗥𝗲𝘀𝘁𝗿𝘂𝗰𝘁𝘂𝗿𝗲 𝗧𝗿𝗮𝗻𝘀𝗮𝗰𝘁𝗶𝗼𝗻𝘀 📢 The bench of Justice Yashwant Varma and Justice Ravinder Dudeja observed, "It would not be permissible for the TPO to engage in the restructuring of a

𝗖𝗘𝗦𝗧𝗔𝗧 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗖𝗘𝗡𝗩𝗔𝗧 𝗖𝗿𝗲𝗱𝗶𝘁 𝗮𝗻𝗱 𝗜𝗻𝘁𝗲𝗿𝗲𝘀𝘁 𝗟𝗶𝗮𝗯𝗶𝗹𝗶𝘁𝘆 📢 The bench of CESTAT stated:

𝗖𝗘𝗦𝗧𝗔𝗧 𝗖𝗵𝗲𝗻𝗻𝗮𝗶 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗔𝗱𝗷𝘂𝘀𝘁𝗺𝗲𝗻𝘁 𝗧𝗿𝗶𝗯𝘂𝗻𝗮𝗹 𝗥𝘂𝗹𝗶𝗻𝗴: Adjusting excess service tax on supplementary invoices is allowed if subsequent invoices are unpaid.

𝗠/𝘀. 𝗕𝗵𝗮𝗿𝗮𝘁 𝗦𝗮𝗻𝗰𝗵𝗮𝗿 𝗡𝗶𝗴𝗮𝗺 𝗟𝗶𝗺𝗶𝘁𝗲𝗱 𝘃𝘀. 𝗖𝗼𝗺𝗺𝗶𝘀𝘀𝗶𝗼𝗻𝗲𝗿 𝗼𝗳 𝗚𝗦𝗧 𝗮𝗻𝗱 𝗖𝗲𝗻𝘁𝗿𝗮𝗹 𝗘𝘅𝗰𝗶𝘀𝗲

📰 𝗕𝗼𝗺𝗯𝗮𝘆 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗦𝗲𝗰𝘁𝗶𝗼𝗻 𝟭𝟰𝟴𝗔(𝗱) 𝗢𝗿𝗱𝗲𝗿 𝗜𝗻𝘃𝗮𝗹𝗶𝗱 𝗪𝗶𝘁𝗵𝗼𝘂𝘁 𝗦𝗲𝗰𝘁𝗶𝗼𝗻 𝟭𝟱𝟭 𝗦𝗮𝗻𝗰𝘁𝗶𝗼𝗻 📢 The bench of Justice G. S. Kulkarni and Justice Somasekhar Sundaresan observed,

𝗖𝗘𝗦𝗧𝗔𝗧 𝗞𝗼𝗹𝗸𝗮𝘁𝗮 𝗥𝘂𝗹𝗶𝗻𝗴 𝗼𝗻 𝗦𝗲𝗿𝘃𝗶𝗰𝗲 𝗧𝗮𝘅 𝗣𝗿𝗲-𝗗𝗲𝗽𝗼𝘀𝗶𝘁 𝗜𝗻𝘁𝗲𝗿𝗲𝘀𝘁 📢 The bench of CESTAT Kolkata stated:

📢 𝗜𝗺𝗽𝗼𝗿𝘁𝗮𝗻𝘁 𝗨𝗽𝗱𝗮𝘁𝗲: 𝗔𝗺𝗲𝗻𝗱𝗺𝗲𝗻𝘁 𝘁𝗼 𝗦𝗽𝗲𝗰𝗶𝗳𝗶𝗲𝗱 𝗖𝗼𝗺𝗽𝗮𝗻𝗶𝗲𝘀 𝗢𝗿𝗱𝗲𝗿, 𝟮𝟬𝟮𝟰 🚀

𝗠/𝘀 𝗦𝗵𝗿𝗲𝗲𝗷𝗲𝗲 𝗥𝗠𝗖 𝗣𝗿𝗶𝘃𝗮𝘁𝗲 𝗟𝗶𝗺𝗶𝘁𝗲𝗱 𝗩𝘀 𝗖𝗼𝗺𝗺𝗶𝘀𝘀𝗶𝗼𝗻𝗲𝗿 𝗼𝗳 𝗖.𝗚.𝗦.𝗧. & 𝗖.𝗘., 𝗥𝗼𝗵𝘁𝗮𝗸 M/s Shreejee RMC Private Limited's supply of ready mix concrete is not liable to service tax without specific service identification and evidence.

📰 𝗞𝗮𝗿𝗻𝗮𝘁𝗮𝗸𝗮 𝗛𝗶𝗴𝗵 𝗖𝗼𝘂𝗿𝘁 𝗥𝘂𝗹𝗶𝗻𝗴: 𝗥𝗲𝗮𝘀𝘀𝗲𝘀𝘀𝗺𝗲𝗻𝘁 𝗡𝗼𝘁𝗶𝗰𝗲 𝘁𝗼 𝗡𝗼𝗻-𝗘𝘅𝗶𝘀𝘁𝗶𝗻𝗴 𝗘𝗻𝘁𝗶𝘁𝘆 𝗶𝘀 𝗜𝗻𝘃𝗮𝗹𝗶𝗱 📢 Justice S. Sunil Dutt Yadav observed, "The notice under Section 148A(b) of the Act was issued on February 28, 2024,