Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
Capacity-utilisation adjustments under TNMM can neutralise substantiated COVID-related idle costs where underutilisation materially affects profitabil...
TNMM functional comparability requires excluding rice manufacturers from a pure Basmati rice trader's benchmark and recognising operating export recei...
Working-capital adjustment subsumes delayed-receivable effects in TNMM benchmarking of captive software-development services, avoiding separate notion...
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Free home delivery of ready-to-eat food, involving preparation at the supplier's premises and delivery at a customer-specified time and place, was treated as a taxable service with a significant service element. From July 2012, supplying food for human consumption in this manner fell within declared services and also within the earlier concept of outdoor catering. Service tax was consequently sustainable for the normal limitation period. The extended limitation period and related penalty were not sustainable because the supplier was registered, filed ST-3 returns, paid service tax, and the allegations arose from its own records, with no evidence of suppression intended to evade tax.
Free home delivery of ready-to-eat food, involving preparation at the supplier's premises and delivery at a customer-specified time and place, was treated as a taxable service with a significant service element. From July 2012, supplying food for human consumption in this manner fell within declared services and also within the earlier concept of outdoor catering. Service tax was consequently sustainable for the normal limitation period. The extended limitation period and related penalty were not sustainable because the supplier was registered, filed ST-3 returns, paid service tax, and the allegations arose from its own records, with no evidence of suppression intended to evade tax.
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