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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...
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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...
The dominant issue was whether imposition of service tax on admission to amusement/entertainment facilities under the Finance Act, 1994 validly operated alongside State entertainment tax, or transgressed State legislative competence under Entry 62, List II. Interpreting "entertainment," "admission," and "payment for admission" in the State statute, and applying the doctrine of pith and substance, the levy was found to be on the very amusement/entertainment provided to and consumed by the entrant, not a distinct service aspect. Since the same aspect was already covered by Entry 62, the Union could not invoke the residuary Entry 97, List I to tax it. The impugned service tax levy was held beyond Union competence and the appeal was allowed. - HC
The dominant issue was whether imposition of service tax on admission to amusement/entertainment facilities under the Finance Act, 1994 validly operated alongside State entertainment tax, or transgressed State legislative competence under Entry 62, List II. Interpreting "entertainment," "admission," and "payment for admission" in the State statute, and applying the doctrine of pith and substance, the levy was found to be on the very amusement/entertainment provided to and consumed by the entrant, not a distinct service aspect. Since the same aspect was already covered by Entry 62, the Union could not invoke the residuary Entry 97, List I to tax it. The impugned service tax levy was held beyond Union competence and the appeal was allowed. - HC
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