Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Demand for service tax on commission received on vehicle sales, sales promotion, and incentives under 'Business Auxiliary Services' set aside as show cause notice failed to specify sub-section of Section 65(19). Demand for service tax on reimbursements for free service and warranty under 'Authorized Service Station Service' set aside based on Supreme Court ruling that reimbursable expenditure was not taxable prior to amendment of Section 67 in 2015. Extended period of limitation and penalty not imposable as no suppression of facts with intention to evade tax established. Impugned order set aside, appeal allowed.
Demand for service tax on commission received on vehicle sales, sales promotion, and incentives under 'Business Auxiliary Services' set aside as show cause notice failed to specify sub-section of Section 65(19). Demand for service tax on reimbursements for free service and warranty under 'Authorized Service Station Service' set aside based on Supreme Court ruling that reimbursable expenditure was not taxable prior to amendment of Section 67 in 2015. Extended period of limitation and penalty not imposable as no suppression of facts with intention to evade tax established. Impugned order set aside, appeal allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
