Trademark depreciation and section 14A adjustments: ITAT applies consistency, independent book-profit computation, and no disallowance without exempt ...
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Declared Service or not - Nature of amount received - falling under the categories of service “agreeing to the obligation to refrain from an act, or to tolerate an act or a situation, or to do an act”, or not - Upon reviewing the agreement between the parties and considering the submissions, the Tribunal finds that the charges were integral to the job work agreement and primarily for manufacturing activities. There is no evidence to suggest that the charges were for refraining from manufacturing for other parties. Therefore, the charges do not fall under the declared service category and are not subject to service tax.
Declared Service or not - Nature of amount received - falling under the categories of service “agreeing to the obligation to refrain from an act, or to tolerate an act or a situation, or to do an act”, or not - Upon reviewing the agreement between the parties and considering the submissions, the Tribunal finds that the charges were integral to the job work agreement and primarily for manufacturing activities. There is no evidence to suggest that the charges were for refraining from manufacturing for other parties. Therefore, the charges do not fall under the declared service category and are not subject to service tax.
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