Revenue neutrality in domestic related-party loans can require deletion of interest transfer pricing adjustments after domestic-transaction verificati...
Pre-enactment land-sale agreements escape stamp-duty value substitution where substantial banking-channel consideration was received before Section 43...
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Validity of SCN - SCN suffers from incurable deficiency - Demand raised solely on the basis of Income Tax data shared by the Income Tax authorities - CESTAT found that the orders confirming the service tax demand were beyond the scope of the SCN and did not specify the clause under which the service fell for taxability. - The tribunal interpreted Section 65(91a) of the Finance Act, 1994, and determined that the appellant's activities did not constitute the construction of a residential complex liable for service tax. - The tribunal set aside the service tax demand upheld by the impugned orders, ruling in favor of the appellant.
Validity of SCN - SCN suffers from incurable deficiency - Demand raised solely on the basis of Income Tax data shared by the Income Tax authorities - CESTAT found that the orders confirming the service tax demand were beyond the scope of the SCN and did not specify the clause under which the service fell for taxability. - The tribunal interpreted Section 65(91a) of the Finance Act, 1994, and determined that the appellant's activities did not constitute the construction of a residential complex liable for service tax. - The tribunal set aside the service tax demand upheld by the impugned orders, ruling in favor of the appellant.
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