Retention of seized property survives where recorded reasons support proceeds of crime, while stayed investigation periods are excluded from limitatio...
Specified income of Baddi Barotiwala Nalagarh Development Authority receives conditional tax exemption, retrospectively covering its designated assess...
Specified development authority income receives retrospective tax exemption, subject to non-commercial activity, unchanged income sources, and return-...
Unified Brand India framework introduces voluntary Trust Mark certification and funding support for export branding, packaging and global promotional ...
Origin Declaration authentication governs preferential tariff claims under India-UK CETA, requiring a validated reference number before import clearan...
Separate assessment orders for different years remain valid when distinct notices and hearing opportunities prevent prejudice from combined proceeding...
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 Post-negative-list demands cannot rely on repealed positive-list service categories; related interest and penalties consequently do not survive.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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