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...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
Levy of service tax - bowling alley income - scope of ‘amusement facility’ - The case involved a dispute regarding the taxability of income from a bowling alley operated by the appellant. The Department contended that since the appellant provided additional services within the premises, the bowling alley income was not exempt from service tax. However, the Tribunal determined that the bowling alley qualified as an 'amusement facility' under the relevant provisions of the Finance Act. Charges for accessing the facility were deemed exempt from service tax, regardless of the additional services provided within the premises.
Levy of service tax - bowling alley income - scope of ‘amusement facility’ - The case involved a dispute regarding the taxability of income from a bowling alley operated by the appellant. The Department contended that since the appellant provided additional services within the premises, the bowling alley income was not exempt from service tax. However, the Tribunal determined that the bowling alley qualified as an 'amusement facility' under the relevant provisions of the Finance Act. Charges for accessing the facility were deemed exempt from service tax, regardless of the additional services provided within the premises.
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