Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
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Marketing and administrative support services rendered to an overseas entity were treated as export of services because the recipient was outside India, payment was received in convertible foreign exchange, and the arrangement was on a principal-to-principal basis; the place where work was performed in India was not determinative, so the service tax demand, interest and penalty were set aside. CENVAT credit denial for want of supporting documents also failed because the credit was disclosed in ST-3 returns and supporting invoices were produced during audit and refund proceedings, so the denial with interest and penalty was set aside. The extended period was unavailable in the absence of suppression, and the penalty for delayed registration survived only to the statutory ceiling.
Marketing and administrative support services rendered to an overseas entity were treated as export of services because the recipient was outside India, payment was received in convertible foreign exchange, and the arrangement was on a principal-to-principal basis; the place where work was performed in India was not determinative, so the service tax demand, interest and penalty were set aside. CENVAT credit denial for want of supporting documents also failed because the credit was disclosed in ST-3 returns and supporting invoices were produced during audit and refund proceedings, so the denial with interest and penalty was set aside. The extended period was unavailable in the absence of suppression, and the penalty for delayed registration survived only to the statutory ceiling.
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