Minimum alternate tax exclusions for pre-amendment banking companies and expatriate Indian branch salaries remain outside head office expenditure limi...
Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
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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.
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