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 in favor of appellant regarding service tax liability on GTA services during 2008-2013. The Tribunal determined service tax liability shifted to service recipients (registered companies) as per notifications, and appellant was not responsible for recipients' tax compliance. Adjudicating authority erroneously confirmed tax demand without disputing appellant's documentary evidence showing tax liability transfer to consignors/consignees. Tribunal set aside main service tax demand and canceled penalties under Sections 76 and 78. Bad debt-related demands were dropped based on chartered accountant certification. Minor penalties for late return filing (Rs.14,200) and under Section 77 (Rs.10,000) were maintained. The ruling clarified GTA service provider's obligations and liability transfer mechanisms under service tax regime.
CESTAT ruled in favor of appellant regarding service tax liability on GTA services during 2008-2013. The Tribunal determined service tax liability shifted to service recipients (registered companies) as per notifications, and appellant was not responsible for recipients' tax compliance. Adjudicating authority erroneously confirmed tax demand without disputing appellant's documentary evidence showing tax liability transfer to consignors/consignees. Tribunal set aside main service tax demand and canceled penalties under Sections 76 and 78. Bad debt-related demands were dropped based on chartered accountant certification. Minor penalties for late return filing (Rs.14,200) and under Section 77 (Rs.10,000) were maintained. The ruling clarified GTA service provider's obligations and liability transfer mechanisms under service tax regime.
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