Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
CESTAT says Income Tax Data Alone Insufficient, Excludes Value of Goods from Taxable Service while quashing Service Tax Demand, Penalties
CESTAT ruled that income tax records cannot be solely relied upon to assess service tax liability. It excluded the value of goods supplied from taxable service valuation, and quashed demand and penalties. The judgment protects businesses from overlapping tax liabilities.