Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the cl...
Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
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Packaged information technology software copied onto a medium and marketed is described as possessing the attributes of goods, making its transfer a deemed sale excluded from taxable service. The text states that inability to meet the conditions of Notification No. 11/2016-ST does not convert such a sale into a taxable service; accordingly, the related service tax demand, interest and penalty were deleted. It separately states that late fee for failure to file prescribed periodic service tax returns after registration remained payable, and the appeal was partly allowed.
Packaged information technology software copied onto a medium and marketed is described as possessing the attributes of goods, making its transfer a deemed sale excluded from taxable service. The text states that inability to meet the conditions of Notification No. 11/2016-ST does not convert such a sale into a taxable service; accordingly, the related service tax demand, interest and penalty were deleted. It separately states that late fee for failure to file prescribed periodic service tax returns after registration remained payable, and the appeal was partly allowed.
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