Treaty benefit, goodwill depreciation and hedging costs: export commission disallowed, while key business deductions and depreciation claims succeeded...
Undisclosed foreign asset classification requires an unexplained source; unrebutted affidavits and corroborative evidence defeated the Black Money Act...
Service charges paid to Foreign Banks against the service received by the appellant-bank - Service charges paid to Master Card International - up to 18.4.2006, appellants are not liable to pay service tax on reverse charge basis. - Further demand is barred by the period of limitation as there is no intention to evade service tax.
Service charges paid to Foreign Banks against the service received by the appellant-bank - Service charges paid to Master Card International - up to 18.4.2006, appellants are not liable to pay service tax on reverse charge basis. - Further demand is barred by the period of limitation as there is no intention to evade service tax.
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