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...
Exempt-income expenditure disallowance is confined to investments that actually generated exempt income, while supported business expenses remain dedu...
Objective characteristics and principal use govern mining-tyre classification, while fresh advance ruling applications may rely on additional technica...
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The AAR held that the applicant's supply does not constitute a "pure service" as defined under Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, since the consideration received included both the procurement value of goods and service charges without segregation. The applicant failed to satisfy clause (d) of the relevant explanation, which requires distinct treatment of procurement costs separate from service charges to qualify as a pure agent. Consequently, the supply cannot be classified as a pure service, rendering the applicant ineligible for the exemption under Sl. No. 3 of the said notification. The ruling confirms that when goods and services are bundled without clear separation of values, the exemption for pure services does not apply.
The AAR held that the applicant's supply does not constitute a "pure service" as defined under Notification No. 12/2017-Central Tax (Rate) dated 28.06.2017, since the consideration received included both the procurement value of goods and service charges without segregation. The applicant failed to satisfy clause (d) of the relevant explanation, which requires distinct treatment of procurement costs separate from service charges to qualify as a pure agent. Consequently, the supply cannot be classified as a pure service, rendering the applicant ineligible for the exemption under Sl. No. 3 of the said notification. The ruling confirms that when goods and services are bundled without clear separation of values, the exemption for pure services does not apply.
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