Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrut...
Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
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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