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...
CESTAT allowed the appeal, holding that the anonymized appellant, a VTP engaged under a MoU with a government implementing agency, rendered NCVT/NSDC/SSC-approved MES/SDIS courses which fall within the exemption for "approved vocational education course" under Section 66D(1)(iii) of the Finance Act and Sl. No. 9A of Notification No. 25/2012-ST. The Tribunal applied the ratio of earlier CESTAT authority and concluded the training activity qualified for notification immunity from service tax; accordingly the meritorious demand was set aside. Further, because departmental correspondence showed knowledge of the activity and no suppression of facts, invocation of the extended period of limitation was unsustainable and the demand was barred by limitation.
CESTAT allowed the appeal, holding that the anonymized appellant, a VTP engaged under a MoU with a government implementing agency, rendered NCVT/NSDC/SSC-approved MES/SDIS courses which fall within the exemption for "approved vocational education course" under Section 66D(1)(iii) of the Finance Act and Sl. No. 9A of Notification No. 25/2012-ST. The Tribunal applied the ratio of earlier CESTAT authority and concluded the training activity qualified for notification immunity from service tax; accordingly the meritorious demand was set aside. Further, because departmental correspondence showed knowledge of the activity and no suppression of facts, invocation of the extended period of limitation was unsustainable and the demand was barred by limitation.
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