Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
CESTAT ruled that service tax demands on the appellant were unsustainable across multiple categories. For business exhibition services, the tribunal found that exhibitions exclusively for members fell under the doctrine of mutuality. The intellectual property service classification failed due to absence of legally protected intellectual property under Finance Act, 1994 s.65(55b). Club or association service tax on membership and subscription fees was invalidated based on the doctrine of mutuality, following Supreme Court precedent in State of West Bengal v. Calcutta Club Ltd. Consequently, penalties under s.78 were dismissed as the underlying tax demands were unsustainable. Revenue's appeal was dismissed.
CESTAT ruled that service tax demands on the appellant were unsustainable across multiple categories. For business exhibition services, the tribunal found that exhibitions exclusively for members fell under the doctrine of mutuality. The intellectual property service classification failed due to absence of legally protected intellectual property under Finance Act, 1994 s.65(55b). Club or association service tax on membership and subscription fees was invalidated based on the doctrine of mutuality, following Supreme Court precedent in State of West Bengal v. Calcutta Club Ltd. Consequently, penalties under s.78 were dismissed as the underlying tax demands were unsustainable. Revenue's appeal was dismissed.
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