Charitable trust registration requires a specified-violation notice; settled cash deposits and related-party payments did not justify cancellation or ...
External development charges trigger TDS under section 194C, while disputed administrative payments require factual verification and fresh adjudicatio...
Section 270AA penalty immunity requires identified statutory defaults and a hearing before rejection; reassessment disclosure may constitute under-rep...
Section 80JJAA employee-cost deduction allowed for deployed staff but barred against transfer-pricing income enhancement, with pricing issues remanded...
Page of 4830
Press 'Enter' after typing page number.
141 to 160 of 96587 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
The appeal is allowed in part and the impugned demands are set aside to the extent they pertain to service tax on short term accommodation prior to 01.05.2011, denial of abatement under Notification 01/2006-ST, refundable security deposits, advance receipts considered on closing balance, pre-receipt income, miscellaneous income from sale of goods, opening sundry debtors, dispensing and enlistment charges, and sale of property. Service tax on short term accommodation is leviable only from 01.05.2011. The appellant validly availed abatement without violating conditions. Refundable deposits do not constitute consideration for service and are excluded from taxable value. Tax is payable on advances received, not cumulative closing balances. Pre-receipt income and sports fees were taxed appropriately without duplication. Income from sale of scrap goods is not a service. Sundry debtor balances are not taxable post Point of Taxation Rules, 2011. Enlistment and dispensing charges are not business auxiliary services. Sale of property is outside service tax ambit. Other confirmed demands stand upheld.
The appeal is allowed in part and the impugned demands are set aside to the extent they pertain to service tax on short term accommodation prior to 01.05.2011, denial of abatement under Notification 01/2006-ST, refundable security deposits, advance receipts considered on closing balance, pre-receipt income, miscellaneous income from sale of goods, opening sundry debtors, dispensing and enlistment charges, and sale of property. Service tax on short term accommodation is leviable only from 01.05.2011. The appellant validly availed abatement without violating conditions. Refundable deposits do not constitute consideration for service and are excluded from taxable value. Tax is payable on advances received, not cumulative closing balances. Pre-receipt income and sports fees were taxed appropriately without duplication. Income from sale of scrap goods is not a service. Sundry debtor balances are not taxable post Point of Taxation Rules, 2011. Enlistment and dispensing charges are not business auxiliary services. Sale of property is outside service tax ambit. Other confirmed demands stand upheld.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4830 
Join Channel 
