Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
Page of 4800
Press 'Enter' after typing page number.
1101 to 1120 of 96000 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
Service tax assessment case involving suppression of taxable value by appellant in ST-3 returns. Demand raised along with interest and penalty on appellant and directors. Appellant eligible for 33% abatement on taxable value for construction services with supply of materials under Notification 01/2006. Extended period of limitation invoked incorrectly as appellant filed returns regularly without objections from department earlier. After allowing abatement, tax payable for normal period less than already paid, hence no additional demand sustainable. Consequently, interest and penalties on appellant and directors set aside by CESTAT.
Service tax assessment case involving suppression of taxable value by appellant in ST-3 returns. Demand raised along with interest and penalty on appellant and directors. Appellant eligible for 33% abatement on taxable value for construction services with supply of materials under Notification 01/2006. Extended period of limitation invoked incorrectly as appellant filed returns regularly without objections from department earlier. After allowing abatement, tax payable for normal period less than already paid, hence no additional demand sustainable. Consequently, interest and penalties on appellant and directors set aside by CESTAT.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4800
Join Channel
TaxTMI 
