Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
Cross-examination of retracted statements is essential where foundational evidence supports a benami allegation and documented funding explanations re...
Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
Appellant paid service tax on entire value of cleaning services, but for remaining services paid tax only on margin money after deducting expenses. Commissioner disallowed expenses, stating appellant did not produce evidence of not receiving amount over shown receipts. Appellant incurred expenses for services other than cleaning, not as pure agent. Gross amount received is taxable value as per Section 67, not permissible to deduct expenses. No suppression with intent to evade tax established in show cause notice or orders to invoke extended period of limitation. Late payment fees upheld for delay in filing ST-3 return, being legal obligation unrelated to tax evasion. Demand of service tax, interest and penalties set aside on limitation grounds, but penalty for late return filing upheld.
Appellant paid service tax on entire value of cleaning services, but for remaining services paid tax only on margin money after deducting expenses. Commissioner disallowed expenses, stating appellant did not produce evidence of not receiving amount over shown receipts. Appellant incurred expenses for services other than cleaning, not as pure agent. Gross amount received is taxable value as per Section 67, not permissible to deduct expenses. No suppression with intent to evade tax established in show cause notice or orders to invoke extended period of limitation. Late payment fees upheld for delay in filing ST-3 return, being legal obligation unrelated to tax evasion. Demand of service tax, interest and penalties set aside on limitation grounds, but penalty for late return filing upheld.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4780
Join Channel
TaxTMI 
