Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
Refund of service tax deposited by mistake of law -The Tribunal concluded that service tax was not leviable on the transaction under dispute. This finding was based on the provisions of Notification No. 41/2016-ST dated 22.09.2016, and Section 104 of the Finance Act 2017, which provided for exemption and refund in cases of long-term lease of industrial plots by government authorities. Therefore, the appeal was allowed, and the impugned order was set aside. The original Adjudicating Authority was directed to grant the refund subject to verification of unjust enrichment
Refund of service tax deposited by mistake of law -The Tribunal concluded that service tax was not leviable on the transaction under dispute. This finding was based on the provisions of Notification No. 41/2016-ST dated 22.09.2016, and Section 104 of the Finance Act 2017, which provided for exemption and refund in cases of long-term lease of industrial plots by government authorities. Therefore, the appeal was allowed, and the impugned order was set aside. The original Adjudicating Authority was directed to grant the refund subject to verification of unjust enrichment
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