Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
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The case involved the recovery of service tax in relation to various services, including transportation of goods through pipelines, erection, commissioning, and installation services. The appellate tribunal held that interest-bearing deposits cannot be considered as part of the taxable service and thus not liable for service tax. The tribunal also ruled that certain charges, such as fuel surcharge and minimum demand charge, were correctly paid and required no further action. Additionally, amounts received against statutory provisions and refundable security deposits were deemed non-taxable. The tribunal allowed certain Cenvat credits and determined that the demand for the extended period was time-barred. The decision settled the demands under different heads, confirming some while setting aside others.
The case involved the recovery of service tax in relation to various services, including transportation of goods through pipelines, erection, commissioning, and installation services. The appellate tribunal held that interest-bearing deposits cannot be considered as part of the taxable service and thus not liable for service tax. The tribunal also ruled that certain charges, such as fuel surcharge and minimum demand charge, were correctly paid and required no further action. Additionally, amounts received against statutory provisions and refundable security deposits were deemed non-taxable. The tribunal allowed certain Cenvat credits and determined that the demand for the extended period was time-barred. The decision settled the demands under different heads, confirming some while setting aside others.
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