Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
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.
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