Service permanent establishment requires non-auxiliary services, while arm's-length distributor remuneration precludes further profit attribution in I...
Make-available condition excludes standard SaaS subscription receipts where customers receive no independently usable technical knowledge after subscr...
Anonymous donation classification fails where charitable trusts maintain undisputed donor identity records and evidence corpus contributions' intended...
Non-discharge of service tax - extended period invoked, service tax demanded - penalties imposed u/ss 77 and 78 of Finance Act, 1994 - appellant providing taxable maintenance, repair, manpower recruitment and supply services - appellant computed and paid service tax due - lack of knowledge and status as petty contractor pleaded - authorities imposed heavy penalties despite appellant's compliance before adjudication - undisputed findings regarding appellant's status and compliance - no justification for not considering Section 80 benefit and waiving penalties - fit case for waiving penalties u/ss 77 and 78 in terms of Section 80 - appeal partly allowed, setting aside penalties imposed on appellant.
Non-discharge of service tax - extended period invoked, service tax demanded - penalties imposed u/ss 77 and 78 of Finance Act, 1994 - appellant providing taxable maintenance, repair, manpower recruitment and supply services - appellant computed and paid service tax due - lack of knowledge and status as petty contractor pleaded - authorities imposed heavy penalties despite appellant's compliance before adjudication - undisputed findings regarding appellant's status and compliance - no justification for not considering Section 80 benefit and waiving penalties - fit case for waiving penalties u/ss 77 and 78 in terms of Section 80 - appeal partly allowed, setting aside penalties imposed on appellant.
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