Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Levy of service tax - water charges paid - transfer of right to use the water by the Government to the appellant - Deemed sale - Since the agreement was for water supply, not services, the Tribunal found that service tax was not applicable to the water charges paid. - Considering the agreement's pre-2016 date, the Tribunal held that any services provided should be governed by pre-2016 provisions, exempting the appellant from tax liability. - Further, the Tribunal agreed with the appellant's argument that the water supply constituted the supply of goods, not services, aligning with the Finance Act's definition.
Levy of service tax - water charges paid - transfer of right to use the water by the Government to the appellant - Deemed sale - Since the agreement was for water supply, not services, the Tribunal found that service tax was not applicable to the water charges paid. - Considering the agreement's pre-2016 date, the Tribunal held that any services provided should be governed by pre-2016 provisions, exempting the appellant from tax liability. - Further, the Tribunal agreed with the appellant's argument that the water supply constituted the supply of goods, not services, aligning with the Finance Act's definition.
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