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...
When a service provider has already paid 100% service tax on manpower supply and security services, demanding the same service tax from the service recipient, who is liable to pay service tax on reverse charge basis, amounts to double taxation on the same service, which is not permissible. Even though the service recipient is liable to pay service tax on reverse charge basis, once the service provider has paid the service tax, the same cannot be recovered twice from the recipient. Since the service tax payment by the provider is correct, it is admissible as Cenvat credit to the recipient. Therefore, neither the service tax demand against the recipient nor the demand of Cenvat credit of the same amount is sustainable.
When a service provider has already paid 100% service tax on manpower supply and security services, demanding the same service tax from the service recipient, who is liable to pay service tax on reverse charge basis, amounts to double taxation on the same service, which is not permissible. Even though the service recipient is liable to pay service tax on reverse charge basis, once the service provider has paid the service tax, the same cannot be recovered twice from the recipient. Since the service tax payment by the provider is correct, it is admissible as Cenvat credit to the recipient. Therefore, neither the service tax demand against the recipient nor the demand of Cenvat credit of the same amount is sustainable.
Note: It is a system-generated summary and is for quick reference only.
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