Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
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Whether penal interest constitutes a declared service under the toleration limb was addressed: the Tribunal applied the test that toleration requires a pre-agreed obligation to tolerate or refrain, and penal interest is compensatory, not consideration for toleration, hence not taxable. Whether liquidated damages/notice pay are taxable: recovery arises from the employeremployee relationship and is compensatory, not consideration for a service, and thus not exigible. Whether CSR payments amounted to sponsorship service: where consideration promotes brand visibility, sponsorship characterization applies and tax demand is sustainable absent documentary proof of pure donation; outcome: sponsorship-related demands upheld. Extended limitation and penalties were sustained where suppression with intent and nondisclosure were found, making interest and penalties payable.
Whether penal interest constitutes a declared service under the toleration limb was addressed: the Tribunal applied the test that toleration requires a pre-agreed obligation to tolerate or refrain, and penal interest is compensatory, not consideration for toleration, hence not taxable. Whether liquidated damages/notice pay are taxable: recovery arises from the employeremployee relationship and is compensatory, not consideration for a service, and thus not exigible. Whether CSR payments amounted to sponsorship service: where consideration promotes brand visibility, sponsorship characterization applies and tax demand is sustainable absent documentary proof of pure donation; outcome: sponsorship-related demands upheld. Extended limitation and penalties were sustained where suppression with intent and nondisclosure were found, making interest and penalties payable.
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