Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Non-payment of service tax - aviation services - The Tribunal acknowledged that the appellant's Delhi unit had discharged its service tax liability for chartering aircraft and dry leasing arrangements. It observed that the income shown in the returns and balance sheets represented two separate activities, one being the supply of tangible goods by chartering aircraft and the other being dry leasing arrangements. The Tribunal concluded that the income from dry leasing arrangements, considered a deemed sale under Article 366(29A) of the Constitution, was excluded from the scope of service tax. - The Tribunal found merit in the appellant's argument regarding the vagueness of the show cause notice. - The Tribunal agreed with the appellant's contention regarding jurisdiction, since the services were provided outside the jurisdiction of the Raipur commissionerate and the tax was already discharged by the Delhi unit, the show cause notice lacked jurisdiction.
Non-payment of service tax - aviation services - The Tribunal acknowledged that the appellant's Delhi unit had discharged its service tax liability for chartering aircraft and dry leasing arrangements. It observed that the income shown in the returns and balance sheets represented two separate activities, one being the supply of tangible goods by chartering aircraft and the other being dry leasing arrangements. The Tribunal concluded that the income from dry leasing arrangements, considered a deemed sale under Article 366(29A) of the Constitution, was excluded from the scope of service tax. - The Tribunal found merit in the appellant's argument regarding the vagueness of the show cause notice. - The Tribunal agreed with the appellant's contention regarding jurisdiction, since the services were provided outside the jurisdiction of the Raipur commissionerate and the tax was already discharged by the Delhi unit, the show cause notice lacked jurisdiction.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
