Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
Transfer pricing requires evidence for AMP transactions, functionally reliable comparables, and appropriate aggregation or Berry Ratio benchmarking me...
Revisionary jurisdiction cannot reopen share capital assessments where adequate inquiry supports a permissible view and no independent error is establ...
Reassessment jurisdiction fails where unverified portal information is aggregated without examining the taxpayer's explanation or relevance of entries...
Statutory sanction for delayed reassessment requires approval from the prescribed authority; approval by an inferior authority invalidates jurisdictio...
The Tribunal considered whether Route Navigation Facility Charges (RNFC) and Terminal Navigation Landing Charges (TNLC) are taxable services under sub-clause (zzm) of section 65(105). It held RNFC is not exigible because the service is rendered en route across the route and not confined to the airport/civil enclave, so service tax does not apply. It held TNLC exigible because the service is provided during the landing phase within the airport/civil enclave and charged per aircraft. Miscellaneous receipts were found not to be provision of service and demands under that head were set aside. The show cause notice was held within the limitation period.
The Tribunal considered whether Route Navigation Facility Charges (RNFC) and Terminal Navigation Landing Charges (TNLC) are taxable services under sub-clause (zzm) of section 65(105). It held RNFC is not exigible because the service is rendered en route across the route and not confined to the airport/civil enclave, so service tax does not apply. It held TNLC exigible because the service is provided during the landing phase within the airport/civil enclave and charged per aircraft. Miscellaneous receipts were found not to be provision of service and demands under that head were set aside. The show cause notice was held within the limitation period.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4811 
Join Channel 
