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...
Transfer-pricing methodology protects commercially genuine associated-enterprise payments, while pre-2016 secondary adjustments and related notional i...
Negative liens over operating assets can constitute international transactions requiring arm's-length pricing reflecting restricted borrowing and expa...
Cross-examination rights in Customs Broker revocation inquiries require witness examination; procedural denial may be cured through fresh adjudication...
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 4827 
Join Channel 
