Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
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CESTAT analyzed the classification of yoga services for service tax purposes. The Tribunal held that yoga and meditation services fall under 'health and fitness service' for the period October 2008 to June 2012, rendering them taxable. Training courses like TTC, ATTC, and Vastu Shastra were classified as 'Commercial Training or Coaching Centre Service'. For the period July 2012 to October 2015, services provided by the charitable trust were exempted under the Negative List regime. The extended period of limitation was upheld. The appeal was partially disposed of, with directions to compute the exact tax liability, interest, and penalties after excluding unrelated receipts.
CESTAT analyzed the classification of yoga services for service tax purposes. The Tribunal held that yoga and meditation services fall under 'health and fitness service' for the period October 2008 to June 2012, rendering them taxable. Training courses like TTC, ATTC, and Vastu Shastra were classified as 'Commercial Training or Coaching Centre Service'. For the period July 2012 to October 2015, services provided by the charitable trust were exempted under the Negative List regime. The extended period of limitation was upheld. The appeal was partially disposed of, with directions to compute the exact tax liability, interest, and penalties after excluding unrelated receipts.
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