Transfer pricing comparables and operating income principles applied to software development services, with exclusions, inclusions, and tax credit ver...
Transfer pricing on performance guarantees and overdue receivables deleted where warranty obligations were embedded and working capital adjustment alr...
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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