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...
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Refund of the Service Tax paid - The case involves the Appellant's claim for a refund of Service Tax paid under a lease agreement, contending that the service provided by the lessor constitutes construction services, not renting of immovable property. However, the Appellant failed to provide sufficient evidence to support their claim, leading to the dismissal of their Appeals by both the Adjudicating Authority and Commissioner (Appeals). The Tribunal upheld the lower authorities' decision, emphasizing the Appellant's inability to provide evidence to prove their case.
Refund of the Service Tax paid - The case involves the Appellant's claim for a refund of Service Tax paid under a lease agreement, contending that the service provided by the lessor constitutes construction services, not renting of immovable property. However, the Appellant failed to provide sufficient evidence to support their claim, leading to the dismissal of their Appeals by both the Adjudicating Authority and Commissioner (Appeals). The Tribunal upheld the lower authorities' decision, emphasizing the Appellant's inability to provide evidence to prove their case.
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