Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
Cross-examination of retracted statements is essential where foundational evidence supports a benami allegation and documented funding explanations re...
Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
The CESTAT allowed the appeal filed by the appellant against the demands raised for service tax on franchise service, maintenance or repair service, commercial training or coaching service, management or business consultant service, reimbursable expenses, and manpower recruitment and supply service. The Tribunal held that the appellant cannot be treated as a franchisee or representative of Aircom International Company, U.K., based on the terms of the agreement between them. Regarding the other services, the Tribunal found that the show cause notice lacked proper identification of service recipients, consideration paid, and reasoned grounds for demand, rendering the allegations unsubstantiated. Consequently, the demands along with interest and penalties were set aside.
The CESTAT allowed the appeal filed by the appellant against the demands raised for service tax on franchise service, maintenance or repair service, commercial training or coaching service, management or business consultant service, reimbursable expenses, and manpower recruitment and supply service. The Tribunal held that the appellant cannot be treated as a franchisee or representative of Aircom International Company, U.K., based on the terms of the agreement between them. Regarding the other services, the Tribunal found that the show cause notice lacked proper identification of service recipients, consideration paid, and reasoned grounds for demand, rendering the allegations unsubstantiated. Consequently, the demands along with interest and penalties were set aside.
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