Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
Capacity-utilisation adjustments under TNMM can neutralise substantiated COVID-related idle costs where underutilisation materially affects profitabil...
TNMM functional comparability requires excluding rice manufacturers from a pure Basmati rice trader's benchmark and recognising operating export recei...
Working-capital adjustment subsumes delayed-receivable effects in TNMM benchmarking of captive software-development services, avoiding separate notion...
Transfer-pricing comparability requires exclusion of financially illogical super-profit comparables and correction of unsupported annual-report and ma...
Charitable character assessment preserves Section 80G approval despite inclusive spiritual teachings and incidental religious expenditure within the s...
Penalty proceedings for cash-loan acceptance require assessment proceedings and recorded Assessing Officer satisfaction; absent these, the proceedings...
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Appellant registered for providing cab operator's service rented vehicles to clients for transporting their employees, charges levied on kilometer basis inclusive of taxes and insurance for long periods like 11 months. Agreements indicated renting out cabs, not point-to-point transportation. Liable for service tax under 'rent-a-cab services' as per case laws. Ineligible for exemption under Notification 25/2012-ST as conditions for contract carriage not fulfilled. No evidence produced for abatement under Notification 1/2006. Entitled to cum-duty benefit as per case law. Extended period rightly invoked due to non-payment of collected service tax establishing intent to evade. Interest compensatory in nature upheld. Penalty u/s 77(2) upheld. Demand to be recalculated allowing cum-duty benefit, penalty u/s 78 modified accordingly. Appeal allowed for recalculation of demand.
Appellant registered for providing cab operator's service rented vehicles to clients for transporting their employees, charges levied on kilometer basis inclusive of taxes and insurance for long periods like 11 months. Agreements indicated renting out cabs, not point-to-point transportation. Liable for service tax under 'rent-a-cab services' as per case laws. Ineligible for exemption under Notification 25/2012-ST as conditions for contract carriage not fulfilled. No evidence produced for abatement under Notification 1/2006. Entitled to cum-duty benefit as per case law. Extended period rightly invoked due to non-payment of collected service tax establishing intent to evade. Interest compensatory in nature upheld. Penalty u/s 77(2) upheld. Demand to be recalculated allowing cum-duty benefit, penalty u/s 78 modified accordingly. Appeal allowed for recalculation of demand.
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