Transfer-pricing treatment of ITeS margins excludes pass-through tax recoveries and separate delayed-receivables interest after working-capital adjust...
Capacity-utilisation adjustments under TNMM can neutralise substantiated COVID-related idle costs where underutilisation materially affects profitabil...
TNMM functional comparability requires excluding rice manufacturers from a pure Basmati rice trader's benchmark and recognising operating export recei...
Working-capital adjustment subsumes delayed-receivable effects in TNMM benchmarking of captive software-development services, avoiding separate notion...
Transfer-pricing comparability requires exclusion of financially illogical super-profit comparables and correction of unsupported annual-report and ma...
Charitable character assessment preserves Section 80G approval despite inclusive spiritual teachings and incidental religious expenditure within the s...
Penalty proceedings for cash-loan acceptance require assessment proceedings and recorded Assessing Officer satisfaction; absent these, the proceedings...
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CESTAT dismissed the appeal and upheld the demand for service tax with interest and penalty. The Tribunal held the services rendered by the appellant constituted input/leased-circuit related services within the scope of clause (60) of s.65 of the FA and that installation/commissioning charges collected for antenna/equipment were taxable transaction-based services, even if performed through subcontractors, since vendor work constituted input services for the appellant. The appellant's plea that services were not exclusively for the recipient and reliance on prior IUC decisions were rejected. The doctrine of merger and limitation contentions were found without merit, and the impugned assessment order was sustained.
CESTAT dismissed the appeal and upheld the demand for service tax with interest and penalty. The Tribunal held the services rendered by the appellant constituted input/leased-circuit related services within the scope of clause (60) of s.65 of the FA and that installation/commissioning charges collected for antenna/equipment were taxable transaction-based services, even if performed through subcontractors, since vendor work constituted input services for the appellant. The appellant's plea that services were not exclusively for the recipient and reliance on prior IUC decisions were rejected. The doctrine of merger and limitation contentions were found without merit, and the impugned assessment order was sustained.
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