Supervisory permanent establishment requires project-wise duration and qualifying construction nexus; offshore supplies and salary reimbursements rema...
Transfer-pricing comparability permits fresh objections and filters where software service comparables are functionally unsuitable for arm's-length pr...
Territorial rendering requirement excludes China-based management and consultancy services from fees for technical services under the India-China DTAA...
Respondent declared miscellaneous income of Rs. 6 crores to IT Department. Department proposed service tax demand and penalty u/s 78(1) based on director's statement that income was from construction services. CESTAT held demand unsustainable as statement alone inadmissible without corroborative evidence. Department failed to produce evidence that income was from taxable services. Demand based on assumptions and presumptions. Original authority rightly dropped demand for lack of evidence. Department's appeal dismissed by CESTAT.
Respondent declared miscellaneous income of Rs. 6 crores to IT Department. Department proposed service tax demand and penalty u/s 78(1) based on director's statement that income was from construction services. CESTAT held demand unsustainable as statement alone inadmissible without corroborative evidence. Department failed to produce evidence that income was from taxable services. Demand based on assumptions and presumptions. Original authority rightly dropped demand for lack of evidence. Department's appeal dismissed by CESTAT.
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TaxTMI 
TaxTMI 
of 4878 
