Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
Tour operator services wholly begun, performed and ended within Jammu and Kashmir were outside the territorial reach of Chapter V of the Finance Act, 1994, because the levy operated only within its territorial limits and the State was excluded from section 64. Planning or booking activity outside the State did not bring the tours into the service tax net when the service was consumed within the excluded territory. The impugned demand was therefore set aside in full, the assessee's appeal was allowed, and the Revenue's appeal failed.
Tour operator services wholly begun, performed and ended within Jammu and Kashmir were outside the territorial reach of Chapter V of the Finance Act, 1994, because the levy operated only within its territorial limits and the State was excluded from section 64. Planning or booking activity outside the State did not bring the tours into the service tax net when the service was consumed within the excluded territory. The impugned demand was therefore set aside in full, the assessee's appeal was allowed, and the Revenue's appeal failed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4803
Join Channel
TaxTMI 
