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...
Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
Service-tax liability does not arise where group companies merely reimburse employee costs without outsourcing business functions. Transfer of the right to use multi-function printers constitutes a deemed sale outside the service-tax levy, while VAT-paid spare parts, toner and consumables supplied under maintenance arrangements qualify for exemption as goods sold, subject to notification conditions. Sale of course material to independent training providers is not commercial training or coaching, and separately documented goods remain excludible. Mere display of a customer-supplied logo, without creating or designing an advertisement, is not advertising agency service. Extended limitation cannot apply where departmental audit already disclosed the relevant facts. Post-negative-list demands cannot rely on repealed positive-list service categories; related interest and penalties consequently do not survive.
Service-tax liability does not arise where group companies merely reimburse employee costs without outsourcing business functions. Transfer of the right to use multi-function printers constitutes a deemed sale outside the service-tax levy, while VAT-paid spare parts, toner and consumables supplied under maintenance arrangements qualify for exemption as goods sold, subject to notification conditions. Sale of course material to independent training providers is not commercial training or coaching, and separately documented goods remain excludible. Mere display of a customer-supplied logo, without creating or designing an advertisement, is not advertising agency service. Extended limitation cannot apply where departmental audit already disclosed the relevant facts. Post-negative-list demands cannot rely on repealed positive-list service categories; related interest and penalties consequently do not survive.
Note: It is a system-generated summary and is for quick reference only.
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