Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
CESTAT adjudicated a complex service tax dispute involving authorized service station services, warranty charges, repair services, incentives, and property rental. The tribunal held that warranty reimbursements from vehicle manufacturers do not constitute taxable service value. Accident repair service demands were confirmed for the normal period. Commissions received from insurance companies and financial institutions were deemed liable under Business Auxiliary Services. CENVAT credit was denied for warranty services. Rental income from immovable property was confirmed for taxation. The tribunal ultimately allowed the appeal, set aside penalties for the normal period, and maintained applicable interest, providing a nuanced interpretation of service tax applicability across multiple service categories.
CESTAT adjudicated a complex service tax dispute involving authorized service station services, warranty charges, repair services, incentives, and property rental. The tribunal held that warranty reimbursements from vehicle manufacturers do not constitute taxable service value. Accident repair service demands were confirmed for the normal period. Commissions received from insurance companies and financial institutions were deemed liable under Business Auxiliary Services. CENVAT credit was denied for warranty services. Rental income from immovable property was confirmed for taxation. The tribunal ultimately allowed the appeal, set aside penalties for the normal period, and maintained applicable interest, providing a nuanced interpretation of service tax applicability across multiple service categories.
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