Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Levy of Service tax - Reverse charge mechanism (RCM) - services received by three foreign companies which are being merged with the appellant company - the payments effected for the services received from another service provider abroad by the three foreign companies/overseas business entities which are proposed to merged with the appellant, is not amenable to charging service tax under section 66A of the Finance Act, 1994. - Demand set aside - AT
Levy of Service tax - Reverse charge mechanism (RCM) - services received by three foreign companies which are being merged with the appellant company - the payments effected for the services received from another service provider abroad by the three foreign companies/overseas business entities which are proposed to merged with the appellant, is not amenable to charging service tax under section 66A of the Finance Act, 1994. - Demand set aside - AT
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