Revisional power in block assessment upheld, undisclosed search income sustained, freight suppression addition restored, accrued lorry hire liability ...
Reassessment and fee-for-technical-services classification: reopening upheld, but certain reimbursements and mobilization charges fell outside treaty ...
Section 80P deduction for co-operative societies remains available despite nominal members and housing society status, with limited interest income tr...
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CESTAT ruled that advertising services to print media fall under the negative list in section 66(b)(g) of Finance Act, making them non-taxable, following precedent in Adbur Pvt. Ltd. However, commission received for these services remains taxable. The Tribunal held the extended period of limitation was improperly invoked as appellant's failure to register for service tax was reasonable given the negative list status of their services. Additionally, appellant qualified for the small service provider exemption under Notification No.33/2012 for FY 2016-17 and 2017-18, as their previous year turnover remained below the Rs.10 lakh threshold. Appeal allowed.
CESTAT ruled that advertising services to print media fall under the negative list in section 66(b)(g) of Finance Act, making them non-taxable, following precedent in Adbur Pvt. Ltd. However, commission received for these services remains taxable. The Tribunal held the extended period of limitation was improperly invoked as appellant's failure to register for service tax was reasonable given the negative list status of their services. Additionally, appellant qualified for the small service provider exemption under Notification No.33/2012 for FY 2016-17 and 2017-18, as their previous year turnover remained below the Rs.10 lakh threshold. Appeal allowed.
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