Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
Liquidator appointment under Section 34 requires consideration of creditor recommendations, valid professional authorisation, and preservation of vali...
CESTAT NEW DELHI held that service tax on renting of immovable property to specialized clinics/agencies cannot be sustained based on previous Tribunal findings. The issue of "miscellaneous receipts" was remanded for further evidence. The Commissioner's order confirming service tax under "business support service" and "renting of immovable property" was set aside. Penalties imposed on the appellant were also set aside. The appeal was allowed in part, with the remittance of the matter for further adjudication.
CESTAT NEW DELHI held that service tax on renting of immovable property to specialized clinics/agencies cannot be sustained based on previous Tribunal findings. The issue of "miscellaneous receipts" was remanded for further evidence. The Commissioner's order confirming service tax under "business support service" and "renting of immovable property" was set aside. Penalties imposed on the appellant were also set aside. The appeal was allowed in part, with the remittance of the matter for further adjudication.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4784
Join Channel
TaxTMI 
