Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
Receipt of immovable property requires actual possession or enjoyment; redevelopment allotments exchanged for tenancy rights fall outside deemed incom...
CESTAT adjudicated a service tax dispute involving reimbursable expenses and business auxiliary services. The tribunal ruled in favor of the appellant, finding no valid basis for service tax levy on reimbursable expenses, consistent with SC precedent. The department's attempt to demand tax based on profit and loss account entries without demonstrating actual service consideration was rejected. Additionally, the tribunal found no evidence of intentional tax evasion, thereby invalidating extended limitation period and penalties. The appeal was allowed, effectively quashing the original tax demands and establishing that mere accounting entries cannot constitute taxable service under the Finance Act, 1994.
CESTAT adjudicated a service tax dispute involving reimbursable expenses and business auxiliary services. The tribunal ruled in favor of the appellant, finding no valid basis for service tax levy on reimbursable expenses, consistent with SC precedent. The department's attempt to demand tax based on profit and loss account entries without demonstrating actual service consideration was rejected. Additionally, the tribunal found no evidence of intentional tax evasion, thereby invalidating extended limitation period and penalties. The appeal was allowed, effectively quashing the original tax demands and establishing that mere accounting entries cannot constitute taxable service under the Finance Act, 1994.
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