Political contribution deductions require genuine transactions; banking records and party registration alone cannot defeat evidence of accommodation e...
Post-death GST liability permits fresh proceedings against legal representatives, while discontinued-business recovery remains limited to the inherite...
Non-confirmation of FEMA seizure prevents adjudicators from overriding pending appellate findings on recorded reasons and suspected foreign asset hold...
Statutory levies collected as auction fees are not taxable as consideration where charged under statutory mandate; such compulsory fees constitute a statutory levy and fall outside service tax unless a clear commercial consideration exists, outcome: not taxable. Storage services for unmanufactured agricultural produce (example: tobacco) are excluded from 'storage and warehousing' and related warehousing or penal/demurrage charges imposed for delayed lifting are penal in nature and not consideration, outcome: not taxable. Where tax demand rests on interpretative legal questions about levy character, invocation of the extended limitation period is precluded, outcome: extended limitation not invokable.
Statutory levies collected as auction fees are not taxable as consideration where charged under statutory mandate; such compulsory fees constitute a statutory levy and fall outside service tax unless a clear commercial consideration exists, outcome: not taxable. Storage services for unmanufactured agricultural produce (example: tobacco) are excluded from 'storage and warehousing' and related warehousing or penal/demurrage charges imposed for delayed lifting are penal in nature and not consideration, outcome: not taxable. Where tax demand rests on interpretative legal questions about levy character, invocation of the extended limitation period is precluded, outcome: extended limitation not invokable.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
