Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
CESTAT adjudicated a service tax dispute involving OIDAR services contracted by an overseas head office with CRS/GDS companies. The tribunal held that services provided between entities in Singapore and Hong Kong fall outside service tax levy under Section 66. The Indian branch office was not deemed liable for service tax on reverse charge basis, as the services were conducted exclusively between non-Indian entities. The tribunal distinguished between head office and branch office legal identities, concluding that the branch office cannot be compelled to pay service tax for transactions not directly involving Indian territorial jurisdiction. The impugned order was set aside, and the appeal was allowed.
CESTAT adjudicated a service tax dispute involving OIDAR services contracted by an overseas head office with CRS/GDS companies. The tribunal held that services provided between entities in Singapore and Hong Kong fall outside service tax levy under Section 66. The Indian branch office was not deemed liable for service tax on reverse charge basis, as the services were conducted exclusively between non-Indian entities. The tribunal distinguished between head office and branch office legal identities, concluding that the branch office cannot be compelled to pay service tax for transactions not directly involving Indian territorial jurisdiction. The impugned order was set aside, and the appeal was allowed.
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