Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Valuation of taxable service under Section 67 requires the gross amount charged by the service provider as quid pro quo; amounts lacking nexus to the service cannot be included. Applying this principle, salaries paid by the hotel owner to the general manager and department heads were not sums charged by the foreign operator and hence not includible in the operator/management fee. Contractual provisions vesting hiring and termination rights in the owner, together with the owner's fulfilment of statutory employer obligations (PF contributions, Form 16), corroborated an employer-employee relationship with the owner, supporting exclusion of those salaries from taxable value.
Valuation of taxable service under Section 67 requires the gross amount charged by the service provider as quid pro quo; amounts lacking nexus to the service cannot be included. Applying this principle, salaries paid by the hotel owner to the general manager and department heads were not sums charged by the foreign operator and hence not includible in the operator/management fee. Contractual provisions vesting hiring and termination rights in the owner, together with the owner's fulfilment of statutory employer obligations (PF contributions, Form 16), corroborated an employer-employee relationship with the owner, supporting exclusion of those salaries from taxable value.
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