Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Recovery of Service Tax - Business auxiliary services - sale and purchase of cargo space - The Appellate Tribunal found that the appellant's activities of buying and selling cargo space were transactions of sale, not services rendered. It disagreed with the Commissioner's interpretation that any activity other than sale of goods constitutes a service. The Tribunal held that the appellant's transactions did not fall under the purview of taxable services and thus set aside the service tax demands.
Recovery of Service Tax - Business auxiliary services - sale and purchase of cargo space - The Appellate Tribunal found that the appellant's activities of buying and selling cargo space were transactions of sale, not services rendered. It disagreed with the Commissioner's interpretation that any activity other than sale of goods constitutes a service. The Tribunal held that the appellant's transactions did not fall under the purview of taxable services and thus set aside the service tax demands.
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