Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
The AAR upheld that charges recovered by the applicant from consumers for deposit work (material and erection charges, pro-rata charges, supervision charges, proportionate line charges, registration fees) constitute incidental and ancillary activities to the principal supply of transmission of electricity. Relying on dictionary definitions and prior SC authority recognizing services as incidental when subordinate or appertaining to a primary activity, the AAR found these deposit works necessary for efficient intra-state transmission and thus integrally connected to the applicant's statutory transmission function. Consequentially, such charges qualify for exemption under Entry No. 25A of Notification No.12/2017 as amended by the later notification.
The AAR upheld that charges recovered by the applicant from consumers for deposit work (material and erection charges, pro-rata charges, supervision charges, proportionate line charges, registration fees) constitute incidental and ancillary activities to the principal supply of transmission of electricity. Relying on dictionary definitions and prior SC authority recognizing services as incidental when subordinate or appertaining to a primary activity, the AAR found these deposit works necessary for efficient intra-state transmission and thus integrally connected to the applicant's statutory transmission function. Consequentially, such charges qualify for exemption under Entry No. 25A of Notification No.12/2017 as amended by the later notification.
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