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Capital reduction is distinct from share buy-back, preventing buy-back tax; restructuring interest and related business deductions also survive scruti...
Transfer pricing and tax deductions upheld on established principles, while employee contributions and warranty provisions returned for fresh examinat...
Captive transfer pricing relies on industrial consumer tariffs, while genuine quotations can benchmark effluent treatment transfers under the Other Me...
Specific tariff classification for ophthalmic instruments and extended limitation principles determine the treatment of duty demands, confiscation, an...
The Tribunal held that the services rendered by the appellant to the Airports Authority of India (AAI) were composite services involving service elements as well as the element of sale of goods, classifiable as 'Works Contract Services' and not merely 'Management, Maintenance or Repair Services'. The appellant was entitled to avail the benefit of 67% abatement under the relevant notification. The demand of service tax on the service element was wrongly confirmed as the services provided to airports are exempted. The services provided to the Central Public Works Department (CPWD), a non-commercial government organization, were also held to be non-taxable. The show cause notice was held barred by limitation as there was no willful misstatement or suppression by the appellant. The Tribunal set aside the impugned order confirming the service tax demand.
The Tribunal held that the services rendered by the appellant to the Airports Authority of India (AAI) were composite services involving service elements as well as the element of sale of goods, classifiable as 'Works Contract Services' and not merely 'Management, Maintenance or Repair Services'. The appellant was entitled to avail the benefit of 67% abatement under the relevant notification. The demand of service tax on the service element was wrongly confirmed as the services provided to airports are exempted. The services provided to the Central Public Works Department (CPWD), a non-commercial government organization, were also held to be non-taxable. The show cause notice was held barred by limitation as there was no willful misstatement or suppression by the appellant. The Tribunal set aside the impugned order confirming the service tax demand.
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