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...
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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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