Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
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CESTAT ruled that service tax demands for rent-a-cab, tour operator, and business auxiliary services cannot be extended beyond normal limitation period due to absence of tax evasion intent. Appellant's claim for abatement under N/N. 01/2006-S.T. and N/N. 38/2007-S.T. was rejected due to lack of supporting evidence and billing on gross amounts. While penalty under Sec. 78 of Finance Act was set aside, penalties under Sec. 77(1)(a) and 77(2) were upheld for non-registration under tour operator and business auxiliary service categories. Appellant remains liable for service tax within normal limitation period with interest.
CESTAT ruled that service tax demands for rent-a-cab, tour operator, and business auxiliary services cannot be extended beyond normal limitation period due to absence of tax evasion intent. Appellant's claim for abatement under N/N. 01/2006-S.T. and N/N. 38/2007-S.T. was rejected due to lack of supporting evidence and billing on gross amounts. While penalty under Sec. 78 of Finance Act was set aside, penalties under Sec. 77(1)(a) and 77(2) were upheld for non-registration under tour operator and business auxiliary service categories. Appellant remains liable for service tax within normal limitation period with interest.
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