Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return filing...
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Appellant provided 'Intermediary' services classifiable as business auxiliary services within taxable territory to foreign recipients. Service Tax returns showed activity as "Export of Service" with no Service Tax paid on commission earned from foreign service recipients for July 2012 to September 2015. Department viewed appellant as provider of 'Intermediary' services classified under business auxiliary services within India's taxable territory to various Schott group companies located outside India. Appellant contended similar demand was raised and dropped by department for March 2005 to September 2008, with no further demand after October 2008. Tribunal remanded matter for fresh consideration, directing Adjudicating Authority to give specific finding on applicability of extended period of limitation, as all facts were not available during initial adjudication. Tribunal relied on its own decision in SNQS International Socks case, endorsed by Supreme Court, favoring assessee on similar issue.
Appellant provided 'Intermediary' services classifiable as business auxiliary services within taxable territory to foreign recipients. Service Tax returns showed activity as "Export of Service" with no Service Tax paid on commission earned from foreign service recipients for July 2012 to September 2015. Department viewed appellant as provider of 'Intermediary' services classified under business auxiliary services within India's taxable territory to various Schott group companies located outside India. Appellant contended similar demand was raised and dropped by department for March 2005 to September 2008, with no further demand after October 2008. Tribunal remanded matter for fresh consideration, directing Adjudicating Authority to give specific finding on applicability of extended period of limitation, as all facts were not available during initial adjudication. Tribunal relied on its own decision in SNQS International Socks case, endorsed by Supreme Court, favoring assessee on similar issue.
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