Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the cl...
Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
Exemption from service tax - question of law or fact - Providing various taxable services like Cleaning Services, Manpower Recruitment, or Supply Agency Services etc., to government hospitals, medical colleges, community health centers, and other government entities. - The tribunal held that, the services provided to government entities related to public health, sanitation, and solid waste management qualified for exemption. The Tribunal clarified that the intention behind the exemption was to encourage services contributing to public health, making a distinction between services "to Government" and not "by Government."
Exemption from service tax - question of law or fact - Providing various taxable services like Cleaning Services, Manpower Recruitment, or Supply Agency Services etc., to government hospitals, medical colleges, community health centers, and other government entities. - The tribunal held that, the services provided to government entities related to public health, sanitation, and solid waste management qualified for exemption. The Tribunal clarified that the intention behind the exemption was to encourage services contributing to public health, making a distinction between services "to Government" and not "by Government."
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