Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
CESTAT Chennai addressed the demand of service tax on upfront charges for Extended Warranty Scheme (EWS) and used car scheme. Pre-01.07.2012, the tribunal held that demand u/s 65(105)(zo) for repair services cannot sustain as repair involves materials and service. Post-01.07.2012, EWS falls u/s 65B(44) & Section 66E(e) as creating an obligation, not actual repair. It's not Works Contract Service (WCS) but a declared service. Appellant acted in good faith, so penalties were set aside. The demand for the extended period was also set aside. Impugned order modified, appeals partly allowed.
CESTAT Chennai addressed the demand of service tax on upfront charges for Extended Warranty Scheme (EWS) and used car scheme. Pre-01.07.2012, the tribunal held that demand u/s 65(105)(zo) for repair services cannot sustain as repair involves materials and service. Post-01.07.2012, EWS falls u/s 65B(44) & Section 66E(e) as creating an obligation, not actual repair. It's not Works Contract Service (WCS) but a declared service. Appellant acted in good faith, so penalties were set aside. The demand for the extended period was also set aside. Impugned order modified, appeals partly allowed.
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