Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the cl...
Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
Impugned order unsustainable due to vague, non-specific, and invalid show cause notice (SCN). SCN alleged taxability under two categories - Design Services and Commercial and Industrial Construction Services - simultaneously, which is impermissible. No independent design or drawing services provided by foreign entity; consideration paid for gamut of indivisible services integral to contract. Revenue failed to establish design and drawings as independent contractual aim, and attempt to artificially segregate supply cannot be sustained. Observations and findings in impugned order went beyond scope of SCN, which did not allege classification under Design Services. Demand of service tax under reverse charge mechanism for Design Services cannot be upheld. Appeal allowed by Appellate Tribunal.
Impugned order unsustainable due to vague, non-specific, and invalid show cause notice (SCN). SCN alleged taxability under two categories - Design Services and Commercial and Industrial Construction Services - simultaneously, which is impermissible. No independent design or drawing services provided by foreign entity; consideration paid for gamut of indivisible services integral to contract. Revenue failed to establish design and drawings as independent contractual aim, and attempt to artificially segregate supply cannot be sustained. Observations and findings in impugned order went beyond scope of SCN, which did not allege classification under Design Services. Demand of service tax under reverse charge mechanism for Design Services cannot be upheld. Appeal allowed by Appellate Tribunal.
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