Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
CESTAT determined that the common effluent treatment plant's activities are exempt from service tax under Section 145 of the Finance Act, 2012, retrospectively from 16.06.2005 to 30.06.2012, and subsequently under Notification No. 8/2017-ST from 01.07.2012. The tribunal held that the entity's water treatment services do not constitute Business Auxiliary Service but qualify as a club or association service, thus shielding it from service tax liability. The treatment of effluent water does not represent processing of goods, and the government-subsidized plant's operations are exempted from taxation. The appeal was consequently allowed.
CESTAT determined that the common effluent treatment plant's activities are exempt from service tax under Section 145 of the Finance Act, 2012, retrospectively from 16.06.2005 to 30.06.2012, and subsequently under Notification No. 8/2017-ST from 01.07.2012. The tribunal held that the entity's water treatment services do not constitute Business Auxiliary Service but qualify as a club or association service, thus shielding it from service tax liability. The treatment of effluent water does not represent processing of goods, and the government-subsidized plant's operations are exempted from taxation. The appeal was consequently allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4801
Join Channel
TaxTMI 
