Topic
CESTAT rules that a partnership firm cannot be held liable for service tax demands arising from its predecessor proprietorship without a fresh show cause notice. The decision underscores the legal distinction between entities, protecting businesses from retrospective tax liabilities post-conversion.
CESTAT Chandigarh rules that transportation of tractors on a per-kilometer basis does not fall under 'Manpower Recruitment or Supply Agency Services' under Section 65(68) of the Finance Act, 1994. The Tribunal set aside the service tax demand and reduced penalties, clarifying the scope of taxable services for logistics providers and transporters.
ITAT Mumbai rules that additions under Section 69 of the Income Tax Act cannot be justified based solely on third-party electronic data (e.g., Excel files from a search) unless the assessee is confronted with the evidence and given an opportunity for cross-examination. The tribunal emphasized that unauthenticated digital documents lack evidentiary value under the Indian Evidence Act, reinforcing natural justice principles in tax proceedings.