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 and set aside the impugned demands for service tax, interest and penalty. The Tribunal held that training provided to government employees pursuant to State mandate did not constitute taxable commercial training; vocational courses for disadvantaged/unemployed persons leading to DOEACC "A"/"O" levels were not taxable as commercial coaching; OIDAR demands were unsustainable because the appellant did not supply or own online data or provide data access/retrieval for consideration; and business auxiliary service demands failed for want of specification of the applicable sub-clause of Section 65(19). No wilful suppression was established. Consequently, the confirmed demands in respect of these three heads were held without merit and discharged.
CESTAT allowed the appeal and set aside the impugned demands for service tax, interest and penalty. The Tribunal held that training provided to government employees pursuant to State mandate did not constitute taxable commercial training; vocational courses for disadvantaged/unemployed persons leading to DOEACC "A"/"O" levels were not taxable as commercial coaching; OIDAR demands were unsustainable because the appellant did not supply or own online data or provide data access/retrieval for consideration; and business auxiliary service demands failed for want of specification of the applicable sub-clause of Section 65(19). No wilful suppression was established. Consequently, the confirmed demands in respect of these three heads were held without merit and discharged.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
