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 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.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4827 
Join Channel 
