Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Liability for service tax u/s 66E of the Finance Act for 'tolerating an act' - Notice Pay, i.e., amount recovered from an employee for quitting before the prescribed period, is not liable to service tax. This is based on the decision in C.S.T. -SERVICE TAX - AHMEDABAD VERSUS INTAS PHARMACEUTICALS [2021 (6) TMI 906 - CESTAT AHMEDABAD], where it was held that the amount recovered from an employee for quitting without serving the notice period is not subject to service tax. Consequently, the impugned order is unsustainable, and the appeal is allowed.
Liability for service tax u/s 66E of the Finance Act for 'tolerating an act' - Notice Pay, i.e., amount recovered from an employee for quitting before the prescribed period, is not liable to service tax. This is based on the decision in C.S.T. -SERVICE TAX - AHMEDABAD VERSUS INTAS PHARMACEUTICALS [2021 (6) TMI 906 - CESTAT AHMEDABAD], where it was held that the amount recovered from an employee for quitting without serving the notice period is not subject to service tax. Consequently, the impugned order is unsustainable, and the appeal is allowed.
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