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...
Page of 4788
Press 'Enter' after typing page number.
361 to 380 of 95752 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 held that the appellant did not collect any amount representing service tax from sub-agents/customers. The amount recovered was the service tax already paid by the appellant on the commission retained by the sub-agents. No service tax was actually collected payable u/s 73A(2). The revenue wrongly alleged illegal collection of service tax from sub-agents, ignoring that commission was shared with sub-agents, and the tax burden was accordingly shared. Demanding service tax again on the sub-agents' commission portion would amount to double taxation. The CESTAT set aside the impugned order and allowed the appeal.
The CESTAT held that the appellant did not collect any amount representing service tax from sub-agents/customers. The amount recovered was the service tax already paid by the appellant on the commission retained by the sub-agents. No service tax was actually collected payable u/s 73A(2). The revenue wrongly alleged illegal collection of service tax from sub-agents, ignoring that commission was shared with sub-agents, and the tax burden was accordingly shared. Demanding service tax again on the sub-agents' commission portion would amount to double taxation. The CESTAT set aside the impugned order and allowed the appeal.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4788
Join Channel
TaxTMI 
