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...
The article explains that recovery of jointly incurred advertising costs under a cost sharing agreement did not amount to a taxable Business Auxiliary Service because there was no provider recipient relationship or rendition of service to the foreign group company. The arrangement obliged the taxpayer to pay third party vendors and seek reimbursement of the other party's agreed share on production of claims; no markup, profit or separate consideration was charged. Consequently, absent consideration or a taxable service, the receipts were not exigible to service tax and export of service rules were inapplicable, leading to relief against assessment and penalties.
The article explains that recovery of jointly incurred advertising costs under a cost sharing agreement did not amount to a taxable Business Auxiliary Service because there was no provider recipient relationship or rendition of service to the foreign group company. The arrangement obliged the taxpayer to pay third party vendors and seek reimbursement of the other party's agreed share on production of claims; no markup, profit or separate consideration was charged. Consequently, absent consideration or a taxable service, the receipts were not exigible to service tax and export of service rules were inapplicable, leading to relief against assessment and penalties.
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