Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
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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