Pre-amendment reassessment limitation bars late notices under the preserved regime, invalidating consequential reassessment for affected earlier asses...
Cash-sales explanations for bank deposits require documentary reconciliation; reassessment notice survived where effective response time was available...
Functional comparability in transfer pricing prevents ad hoc arm's length adjustments where functions, assets, risks and reliable comparables are unes...
Eligibility to exemption - Taxability of emergency response services provided to government entities - The tribunal upheld the exemption for Dial 108, Dial 102, and Dial 104 projects under Notification No. 25/2012–ST, affirming these services were provided to the government by way of public health and were thus exempt from service tax. - The tribunal recognized the tax liability for the Dial 100 Project, noting that the service tax for this project had been duly paid by the appellant, including the applicable interest, before the issuance of the show cause notice. - The tribunal also recognized the appellant's good faith belief in their exemption status, leading to the setting aside of penalties for the alleged non-compliance.
Eligibility to exemption - Taxability of emergency response services provided to government entities - The tribunal upheld the exemption for Dial 108, Dial 102, and Dial 104 projects under Notification No. 25/2012–ST, affirming these services were provided to the government by way of public health and were thus exempt from service tax. - The tribunal recognized the tax liability for the Dial 100 Project, noting that the service tax for this project had been duly paid by the appellant, including the applicable interest, before the issuance of the show cause notice. - The tribunal also recognized the appellant's good faith belief in their exemption status, leading to the setting aside of penalties for the alleged non-compliance.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
