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...
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...
Levy of service tax - Amounts received by the appellant from Priyadarshini Gas Seva [PGS] - The Tribunal notes that PGS is a unit of the appellant, and it's not uncommon for units to transfer profits to their parent company. The mere transfer of funds does not inherently indicate consideration for a service provided. The Tribunal highlights that the Commissioner's finding, suggesting that the negotiation with Indian Oil Company (IOC) for PGS distributorship constituted a service, is flawed. The negotiation, which occurred in 1984-1986 when there was no service tax levy, cannot retroactively be considered a taxable service. - Ultimately, the Tribunal sets aside the demand under this head, affirming that the negotiation conducted by the parent company on behalf of its unit does not constitute a taxable service.
Levy of service tax - Amounts received by the appellant from Priyadarshini Gas Seva [PGS] - The Tribunal notes that PGS is a unit of the appellant, and it's not uncommon for units to transfer profits to their parent company. The mere transfer of funds does not inherently indicate consideration for a service provided. The Tribunal highlights that the Commissioner's finding, suggesting that the negotiation with Indian Oil Company (IOC) for PGS distributorship constituted a service, is flawed. The negotiation, which occurred in 1984-1986 when there was no service tax levy, cannot retroactively be considered a taxable service. - Ultimately, the Tribunal sets aside the demand under this head, affirming that the negotiation conducted by the parent company on behalf of its unit does not constitute a taxable service.
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