Advance-ruling mechanism governs pending GST classification, exemption and taxability disputes, limiting writ review once the specialised forum functi...
Charitable trust income application permits verified capital expenditure but rejects deferred pre-operative claims and requires reconsideration of con...
Reinsurance premium deductions require established regulatory breaches, while independently acquired software qualifies within the computer depreciati...
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Taxability of Lease Rent and Capital Replacement Fund - The appellant argued that lease rent was to be transferred to NOIDA authority and not for providing any services - The Tribunal found no basis for classifying these amounts under 'Renting of Immovable Property Service' or 'Business Auxiliary Services' as done by the lower authorities, especially when the appellant had already paid service tax on these amounts under 'Construction of Residential Complex Service' category.
Taxability of Lease Rent and Capital Replacement Fund - The appellant argued that lease rent was to be transferred to NOIDA authority and not for providing any services - The Tribunal found no basis for classifying these amounts under 'Renting of Immovable Property Service' or 'Business Auxiliary Services' as done by the lower authorities, especially when the appellant had already paid service tax on these amounts under 'Construction of Residential Complex Service' category.
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