Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution a...
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CESTAT dismissed Revenue's appeal regarding service tax demands on construction services. The Tribunal held that construction services for IIM, DDA, and CEAI were non-taxable as these were not-for-profit organizations using buildings for non-commercial purposes. Construction of private residences for individual clients fell outside service tax scope. Free of cost materials were not includible in taxable value. Advances and miscellaneous income were unrelated to taxable services. Freight and cartage expenses did not qualify as GTA services. Extended limitation period, interest, and penalties were inapplicable as respondent's interpretation was reasonable without malafide intent to suppress facts. Revenue's appeal failed on all counts.
CESTAT dismissed Revenue's appeal regarding service tax demands on construction services. The Tribunal held that construction services for IIM, DDA, and CEAI were non-taxable as these were not-for-profit organizations using buildings for non-commercial purposes. Construction of private residences for individual clients fell outside service tax scope. Free of cost materials were not includible in taxable value. Advances and miscellaneous income were unrelated to taxable services. Freight and cartage expenses did not qualify as GTA services. Extended limitation period, interest, and penalties were inapplicable as respondent's interpretation was reasonable without malafide intent to suppress facts. Revenue's appeal failed on all counts.
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