Blocked input tax credit for resort construction remains unavailable; interest follows actual utilisation, while delayed payment attracts statutory pe...
Duplicate PAN allocation requires record verification and deactivation reasons before assessment-related transactions can be attributed to an assessee...
Faceless assessment safeguards require requested personal hearings and adequate final show-cause response time, failing which reassessment is required...
Levy of Service Tax - Business Auxiliary Service - incentives and discount support received by the appellant - It is noticed that the appellant purchases vehicles from TML and sells the same to the buyers. It is clear from the agreement that the appellant works on principal to principal basis, and not as an agent of TML - The service tax on the amount received as incentives could not have been levied to service tax - AT
Levy of Service Tax - Business Auxiliary Service - incentives and discount support received by the appellant - It is noticed that the appellant purchases vehicles from TML and sells the same to the buyers. It is clear from the agreement that the appellant works on principal to principal basis, and not as an agent of TML - The service tax on the amount received as incentives could not have been levied to service tax - AT
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
