Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
Page of 4800
Press 'Enter' after typing page number.
161 to 180 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" ?
The CESTAT partially allowed the appeal by setting aside the demand for service tax on the value of materials like grass, plants, manure, etc. supplied for landscaping activities under Interior Decorator Services. This was based on the settled position that the value of materials consumed while providing taxable services cannot be included in the taxable value. However, the matter was remanded to ascertain whether service tax had been paid on the difference between the figures in the balance sheet and ST-3 returns due to maintenance of accounts on accrual and receipt basis respectively. The penalties were set aside for the first demand, while for the other demands, the quantum would be determined after reconciliation of tax payable.
The CESTAT partially allowed the appeal by setting aside the demand for service tax on the value of materials like grass, plants, manure, etc. supplied for landscaping activities under Interior Decorator Services. This was based on the settled position that the value of materials consumed while providing taxable services cannot be included in the taxable value. However, the matter was remanded to ascertain whether service tax had been paid on the difference between the figures in the balance sheet and ST-3 returns due to maintenance of accounts on accrual and receipt basis respectively. The penalties were set aside for the first demand, while for the other demands, the quantum would be determined after reconciliation of tax payable.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4800
Join Channel
TaxTMI 
