Development agreements require legal possession or effective enjoyment for capital gains transfer; permissive possession and deferred consideration de...
Prolonged sterilisation of development rights supports capital-gains treatment, while business-income disallowances cannot govern capital-gains comput...
Additional evidence in transfer pricing dispute leads to fresh examination, while tax deductions, TDS credit, fee and refund interest require verifica...
Category II AIF pass-through taxation preserves non-business income character; investment receipts cannot be reclassified without applying recognised ...
Mutual fund maturity rules require proper rollover, redemption, disclosure, and due diligence; investor gains cannot excuse regulatory breaches or pen...
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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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