Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4786
Join Channel
TaxTMI 
