Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrut...
Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
Service tax liability assessed on various services provided/received by the appellant. Regarding director sitting fees, demand upheld along with interest, no penalty imposed. Commission/brokerage received from shipping lines not taxable as business auxiliary service. Reimbursable expenses for cargo handling services like registration charges, port charges, not liable to service tax. Profit earned on ocean freight differential not taxable. As recipient of GTA services, appellant liable to pay service tax on transportation invoice where service tax mentioned payable by party. Services by local truck owners without consignment note not taxable as GTA service. Demands set aside except director sitting fees and one GTA invoice.
Service tax liability assessed on various services provided/received by the appellant. Regarding director sitting fees, demand upheld along with interest, no penalty imposed. Commission/brokerage received from shipping lines not taxable as business auxiliary service. Reimbursable expenses for cargo handling services like registration charges, port charges, not liable to service tax. Profit earned on ocean freight differential not taxable. As recipient of GTA services, appellant liable to pay service tax on transportation invoice where service tax mentioned payable by party. Services by local truck owners without consignment note not taxable as GTA service. Demands set aside except director sitting fees and one GTA invoice.
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