Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Bogus donation receipts justified commission income assessment and defeated political-party tax exemption for inaccurate accounts and reporting failur...
Pure reimbursement without income element escapes tax withholding, while delayed withholding and unsupported provisions face deferred or renewed scrut...
Public benefit requirement defeats charitable registration where residents' association services are reciprocal, member-only facilities governed by mu...
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.
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