Transfer-pricing comparability permits fresh objections and filters where software service comparables are functionally unsuitable for arm's-length pr...
Territorial rendering requirement excludes China-based management and consultancy services from fees for technical services under the India-China DTAA...
FEMA borrowing restrictions bind charitable trusts, and civil penalties apply without proving intent for delayed repayment of non-resident rupee loans...
Recovery of service tax - Validity of instruction issued by the department to the Bank - Restriction from permitting any withdrawal from the accounts held by the appellant until the service tax liability is fully satisfied - The Court noted that the appellant did not challenge the tax authority's order imposing taxes through the statutory appeal process, making it final. Therefore, the appellant could not challenge the same order in the writ petition. - Regarding the freezing of the appellant's bank account, the Court observed that the tax authority had the power to issue such notices to enforce tax liabilities. - Considering the appellant's financial condition, the Court granted permission to clear the service tax liability through instalments. The appellant was required to make an initial payment and subsequently pay the balance amount in 24 equal monthly instalments.
Recovery of service tax - Validity of instruction issued by the department to the Bank - Restriction from permitting any withdrawal from the accounts held by the appellant until the service tax liability is fully satisfied - The Court noted that the appellant did not challenge the tax authority's order imposing taxes through the statutory appeal process, making it final. Therefore, the appellant could not challenge the same order in the writ petition. - Regarding the freezing of the appellant's bank account, the Court observed that the tax authority had the power to issue such notices to enforce tax liabilities. - Considering the appellant's financial condition, the Court granted permission to clear the service tax liability through instalments. The appellant was required to make an initial payment and subsequently pay the balance amount in 24 equal monthly instalments.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4883 
