Charitable registration turns on predominant purpose and genuine activities, while incidental fees and related-party rent require supporting adverse m...
MAT book-profit adjustments exclude disallowances for exempt-income expenditure and demerger expenditure unless expressly listed under the statutory c...
Omitted specified domestic transaction provision invalidates related-party expenditure transfer-pricing references and assessments based on consequent...
Preventive suspension requires an immediate continuing threat and cannot become indefinite without inquiry, fresh evidence, or proportionate safeguard...
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Transportation and incidental handling of food grains by road was held not taxable as Goods Transport Agency service because consignment notes were absent, and issuance of a consignment note is an essential condition for that category. The alternative classification as cargo handling service also failed, since the demand was raised on the entire consideration without a workable split between transport and handling charges, and mere transport is outside cargo handling. The activity was treated as covered by the negative list and, in any event, exempt for loading and unloading of agricultural produce. On that footing, service tax, interest and penalties were unsustainable, and the extended period could not be invoked once the underlying activity was found non-taxable.
Transportation and incidental handling of food grains by road was held not taxable as Goods Transport Agency service because consignment notes were absent, and issuance of a consignment note is an essential condition for that category. The alternative classification as cargo handling service also failed, since the demand was raised on the entire consideration without a workable split between transport and handling charges, and mere transport is outside cargo handling. The activity was treated as covered by the negative list and, in any event, exempt for loading and unloading of agricultural produce. On that footing, service tax, interest and penalties were unsustainable, and the extended period could not be invoked once the underlying activity was found non-taxable.
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