Independent manufacturing undertaking eligibility preserves Section 80IA/80IB deductions, while machinery kept ready for use qualifies for depreciatio...
Assessing Officer Satisfaction Requirement Bars Penalty for Cash Receipt in Immovable-Property Sale Cases Where Initiation Lacks Recorded Satisfaction...
Self-assessed import entries remain appealable, while bona fide classification disputes without misdeclaration cannot justify confiscation or penaltie...
Actual-user customs exemption conditions permit turnkey project transfers when imported windmill components are exclusively used for installation and ...
Customs offence disqualification excludes civil contraventions, preventing refusal of a private bonded warehouse licence based solely on monetary pena...
CESTAT analyzed levy of service tax on educational programs from 01.5.2011 to 30.06.2017. Tribunal held that pre-2011 tax applicability was institute-specific while post-2011 became course-specific. The appellant, not a Commercial Coaching Institute, was exempt for recognized courses. Referring to legal precedents, recognition by law is crucial for tax liability. Absence of evidence for recognition led to tax liability. No exemption under Notification 33/2011 or Section 66D(l). Tax liability started from 01.03.2016. Claim of exemption under Indian Institute of Management Act, 2017 dismissed. Demands restricted to normal limitation period due to evolving laws. Penalties set aside, demands confirmed with interest. Appeal remanded for tax determination within normal limitation period.
CESTAT analyzed levy of service tax on educational programs from 01.5.2011 to 30.06.2017. Tribunal held that pre-2011 tax applicability was institute-specific while post-2011 became course-specific. The appellant, not a Commercial Coaching Institute, was exempt for recognized courses. Referring to legal precedents, recognition by law is crucial for tax liability. Absence of evidence for recognition led to tax liability. No exemption under Notification 33/2011 or Section 66D(l). Tax liability started from 01.03.2016. Claim of exemption under Indian Institute of Management Act, 2017 dismissed. Demands restricted to normal limitation period due to evolving laws. Penalties set aside, demands confirmed with interest. Appeal remanded for tax determination within normal limitation period.
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TaxTMI 
TaxTMI 
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