Power to receive documentary evidence upheld; documents referred in complaint may be placed on record without amendment where omission was inadvertent...
Proof of foreign public documents requires originals or certified diplomatic/notarial copies; inspection must occur in-magna presence and cross-examin...
Prior Sanction Requirement: absence of prescribed approval invalidates reassessment notice; limitation also bars notice if escaped income below thresh...
Eligibility for exemption depends on strict construction of the product description; reapers without binder are ineligible, but confiscation and penal...
Receipts between a members' club and its members fall outside service tax under the doctrine of mutuality and the statutory exclusion of bodies constituted under law, so member receipts are not exigible for the impugned period; services to non-members were taxable only after the Finance Act, 2011 amendment effective 01.05.2011, so pre-amendment non-member services are not taxable; sponsorship income for events should be treated as Sponsorship Services and not Club or Association Services; and the extended period of limitation cannot be invoked where the issue is interpretational and no fraud or suppression is shown.
Receipts between a members' club and its members fall outside service tax under the doctrine of mutuality and the statutory exclusion of bodies constituted under law, so member receipts are not exigible for the impugned period; services to non-members were taxable only after the Finance Act, 2011 amendment effective 01.05.2011, so pre-amendment non-member services are not taxable; sponsorship income for events should be treated as Sponsorship Services and not Club or Association Services; and the extended period of limitation cannot be invoked where the issue is interpretational and no fraud or suppression is shown.
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