Retrospective invalidity of ocean-freight IGST supports refunds despite non-party status and prior credit utilisation, subject to authorised appeal gr...
Additional evidence in departmental appeals may include show-cause-notice material without introducing a new case where it merely corroborates existin...
Reasoned rectification orders require consideration of expenditure disclosed in income-tax returns, preventing revision based on incomplete income com...
Modified returns after business reorganisations cannot trigger fresh scrutiny once the original assessment was complete, invalidating related transfer...
Third-party loose sheets require reliable nexus before supporting unexplained expenditure additions; presumptions do not establish payer identity or o...
TNMM comparability using audited accounts and working-capital adjustments can eliminate unwarranted transfer-pricing additions where verified margins ...
Gross-profit additions on disputed purchases require reasoned appellate determination; disclosed claims alone do not support inaccurate-particulars pe...
Limitation after transfer-pricing remand: fresh TPO reference did not extend the assessment deadline, rendering the consequential assessment time-barr...
Non-payment of service tax - The Appellate Tribunal held that the demand was not sustainable due to being beyond the limitation period, as the department was aware of the appellant's activities. - It ruled that the appellant's activities did not qualify as Business Support Service, as they were primarily in the public interest, not for promoting private business. - However, the Tribunal found the appellant liable to pay service tax under the category of Renting of Immovable Property Service, as the properties were rented out for commercial purposes. - The demand under Sale of Space and Time for Advertisement Service was deemed not sustainable due to being beyond the limitation period.
Non-payment of service tax - The Appellate Tribunal held that the demand was not sustainable due to being beyond the limitation period, as the department was aware of the appellant's activities. - It ruled that the appellant's activities did not qualify as Business Support Service, as they were primarily in the public interest, not for promoting private business. - However, the Tribunal found the appellant liable to pay service tax under the category of Renting of Immovable Property Service, as the properties were rented out for commercial purposes. - The demand under Sale of Space and Time for Advertisement Service was deemed not sustainable due to being beyond the limitation period.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4891 
