Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
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...
Levy of service tax on intellectual property rights (IPR) services, particularly the transfer of goodwill. It clarifies that goodwill is distinct from trademarks and is not recognized as an intangible property under intellectual property laws in India. The case establishes that the transfer involved the goodwill of a business, not just a trademark, and hence the service tax demand based on treating it as an IPR service is set aside. It also addresses issues related to manpower recruitment or supply agency services, the extended period of limitation, and penalties. The tribunal held that the services provided were business support services, not manpower supply, the extended period was wrongly invoked as there was no suppression of facts, and penalties were not warranted as there was no deliberate defiance or disregard of obligations.
Levy of service tax on intellectual property rights (IPR) services, particularly the transfer of goodwill. It clarifies that goodwill is distinct from trademarks and is not recognized as an intangible property under intellectual property laws in India. The case establishes that the transfer involved the goodwill of a business, not just a trademark, and hence the service tax demand based on treating it as an IPR service is set aside. It also addresses issues related to manpower recruitment or supply agency services, the extended period of limitation, and penalties. The tribunal held that the services provided were business support services, not manpower supply, the extended period was wrongly invoked as there was no suppression of facts, and penalties were not warranted as there was no deliberate defiance or disregard of obligations.
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