Faceless assessment safeguards require requested personal hearings and adequate final show-cause response time, failing which reassessment is required...
Embezzlement losses in charitable institutions remain allowable when misappropriation is established, irrecoverable, and not a specified-person benefi...
National long-distance undertaking status supports deduction where separately licensed infrastructure, resources, revenue, and expenditure establish c...
Agency reimbursement income follows contractual deposit-liability computation, while pending deposit collections do not constitute deemed-dividend loa...
AAAR rejected appellant's appeal concerning service tax exemption for a 20-year "Diamond Plan" healthcare service package under Sr. No. 74 of Notification No. 12/2017-Central Tax. The appellant provided insufficient documentation, submitting only a basic plan outline and single bill of supply No. 3/2021-22 dated 12.8.2021. The authority determined these documents were inadequate to properly evaluate the exemption claim for the lump-sum healthcare services agreement. Without comprehensive documentation demonstrating the nature and scope of services, the appeal was dismissed on procedural grounds.
AAAR rejected appellant's appeal concerning service tax exemption for a 20-year "Diamond Plan" healthcare service package under Sr. No. 74 of Notification No. 12/2017-Central Tax. The appellant provided insufficient documentation, submitting only a basic plan outline and single bill of supply No. 3/2021-22 dated 12.8.2021. The authority determined these documents were inadequate to properly evaluate the exemption claim for the lump-sum healthcare services agreement. Without comprehensive documentation demonstrating the nature and scope of services, the appeal was dismissed on procedural grounds.
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TaxTMI 
TaxTMI 
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