Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
CESTAT held that an Amway distributor is liable for service tax on commission received from sales group performance, categorizing it as Business Auxiliary Service. The tribunal upheld service tax demand while granting cum-duty benefits and rejecting extended limitation period of 5 years. The court recognized the distributor's lack of intentional tax evasion and set aside penalties under Sections 78 and 77. The appeal was partially allowed, modifying the original order to reflect these nuanced determinations regarding service tax liability and procedural considerations.
CESTAT held that an Amway distributor is liable for service tax on commission received from sales group performance, categorizing it as Business Auxiliary Service. The tribunal upheld service tax demand while granting cum-duty benefits and rejecting extended limitation period of 5 years. The court recognized the distributor's lack of intentional tax evasion and set aside penalties under Sections 78 and 77. The appeal was partially allowed, modifying the original order to reflect these nuanced determinations regarding service tax liability and procedural considerations.
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