Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
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...
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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.
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