Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution a...
Customs Assessment Portal centralises classification and valuation guidance to support consistent, transparent and informed compliance across stakehol...
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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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