Electronic WhatsApp evidence without authentication or independent corroboration cannot sustain an unexplained-investment addition based on third-part...
Mutual current-account transactions excluded from deemed dividend treatment where no fresh borrowing arose; unsupported unsecured-loan addition also f...
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.
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