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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The text addresses whether commission receipts relating to alleged sale/export of Indian raw cotton qualify as a non-taxable transfer of immovable property or as taxable services and whether exemption under Notification No.13/2003-ST applies; the documents were held insufficient to prove commission receipts as genuine sales commissions, resulting in denial of exemption. It also examines invocation of the extended assessment period due to undisclosed commission income and audit-detected mismatches, finding suppression with intent to evade service tax and upholding extended-period assessment and confirmed service tax demand for 2010-11 and 2011-12.
The text addresses whether commission receipts relating to alleged sale/export of Indian raw cotton qualify as a non-taxable transfer of immovable property or as taxable services and whether exemption under Notification No.13/2003-ST applies; the documents were held insufficient to prove commission receipts as genuine sales commissions, resulting in denial of exemption. It also examines invocation of the extended assessment period due to undisclosed commission income and audit-detected mismatches, finding suppression with intent to evade service tax and upholding extended-period assessment and confirmed service tax demand for 2010-11 and 2011-12.
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