Dependent Agent PE unresolved for lack of factual inquiry; arm's-length distribution accepted; royalty claim rejected; 15% refund interest (Section 24...
Exemption under s.10(23C)(iiiad) upheld; appeal allowed, interest and dividends excluded from annual receipts, disallowance deleted, capital gains exe...
The CESTAT allowed the appeal and set aside the impugned orders. It held that the appellant's delivery of courses under a recognized university leading to BCA/DCA/PGDCA constituted educational services exempt from service tax under the relevant notification; grants-in-aid received for centrally sponsored training were non-taxable; employer provident fund contributions could not be included in the gross value for manpower supply services; and demands framed as "Business Auxiliary/Business Support Service" were unsustainable where the SCN/adjudication failed to specify applicable sub-clauses. Further, invocation of the extended period of limitation was not maintainable on the facts. The appeals were allowed.
The CESTAT allowed the appeal and set aside the impugned orders. It held that the appellant's delivery of courses under a recognized university leading to BCA/DCA/PGDCA constituted educational services exempt from service tax under the relevant notification; grants-in-aid received for centrally sponsored training were non-taxable; employer provident fund contributions could not be included in the gross value for manpower supply services; and demands framed as "Business Auxiliary/Business Support Service" were unsustainable where the SCN/adjudication failed to specify applicable sub-clauses. Further, invocation of the extended period of limitation was not maintainable on the facts. The appeals were allowed.
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