All appeals dismissed; finding of anti-competitive bid-rigging upheld under Sections 3(3)(c), 3(3)(d) read with 3(1); cease-and-desist and total-turno...
Central Government notifies 11.541-hectare Special Economic Zone for semiconductor manufacturing; Approval Committee constituted, ICD status effective...
Page of 4826
Press 'Enter' after typing page number.
10241 to 10260 of 96510 Results
❮
❯
❯❯
0 / 200
Expand Note
Add to Folder
No Folders have been created
+
Are you sure you want to delete "My most important" ?
CESTAT held that the show-cause notice issued by the JC, CGST, Daman was valid because the registered office formed part of the factory's common business activity and its expenses were not separately accounted; any service-tax liability for that office would be payable by the factory. However, on merits the Tribunal concluded that the transfer/assignment of tenancy and occupancy rights in respect of the immovable property in Mumbai does not fall within the definition of "service" under Section 65B(44) of the Finance Act, 1994, and amounts received for such transfer are not liable to service tax. The appeal is allowed and the impugned order is set aside; extended limitation not adjudicated.
CESTAT held that the show-cause notice issued by the JC, CGST, Daman was valid because the registered office formed part of the factory's common business activity and its expenses were not separately accounted; any service-tax liability for that office would be payable by the factory. However, on merits the Tribunal concluded that the transfer/assignment of tenancy and occupancy rights in respect of the immovable property in Mumbai does not fall within the definition of "service" under Section 65B(44) of the Finance Act, 1994, and amounts received for such transfer are not liable to service tax. The appeal is allowed and the impugned order is set aside; extended limitation not adjudicated.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4826 
Join Channel 
