Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Outbound tour services conducted wholly outside India were held not liable to service tax under the tour operator service levy because Chapter V of the Finance Act operated only within its territorial scope. On a harmonious reading of sections 64, 65 and 66, journeys that began and ended outside India, and were consumed abroad, fell outside the taxable service definition. The 2004 budget instructions were treated as enlarging the modes of transport for package tours, not as extending the levy to tours performed wholly abroad. The tax demand was set aside, and the related interest and penalties failed as consequential.
Outbound tour services conducted wholly outside India were held not liable to service tax under the tour operator service levy because Chapter V of the Finance Act operated only within its territorial scope. On a harmonious reading of sections 64, 65 and 66, journeys that began and ended outside India, and were consumed abroad, fell outside the taxable service definition. The 2004 budget instructions were treated as enlarging the modes of transport for package tours, not as extending the levy to tours performed wholly abroad. The tax demand was set aside, and the related interest and penalties failed as consequential.
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