Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrut...
Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
Levy of service tax - business support service - making facility to the customers to book online tickets of movies and other shows - The Appellate Tribunal found that the appellant did not receive any consideration from the card companies for providing business support services. Since no invoices were raised by the appellant against the services rendered to the card companies, the Tribunal concluded that no consideration was received. This aligned with the principle that consideration must be present for a service to be taxed. The Tribunal observed that the appellant had not retained any amount received from the card companies. Instead, these amounts were intended to be paid to cinema houses. Therefore, the Tribunal set aside the impugned order and allowed the appeal.
Levy of service tax - business support service - making facility to the customers to book online tickets of movies and other shows - The Appellate Tribunal found that the appellant did not receive any consideration from the card companies for providing business support services. Since no invoices were raised by the appellant against the services rendered to the card companies, the Tribunal concluded that no consideration was received. This aligned with the principle that consideration must be present for a service to be taxed. The Tribunal observed that the appellant had not retained any amount received from the card companies. Instead, these amounts were intended to be paid to cinema houses. Therefore, the Tribunal set aside the impugned order and allowed the appeal.
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