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 ...
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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