Deductibility for charitable donations affirmed where payments to approved relief funds, even if CSR-driven, qualify under the donation deduction sche...
Mis-declaration in import descriptions must be deliberate to justify confiscation; withheld contemporaneous import documents invalidate value redeterm...
Liability for EPCG export shortfall: duty and interest sustained, but confiscation and penalties quashed where no fraud and causes beyond importer con...
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Freight margin and forex conversion gains were not taxable as service consideration, as the Tribunal followed its earlier decisions in the assessee's own case and set aside the related demands. Services rendered to the SEZ unit for authorised operations were exempt, so the SEZ-linked service tax demand was deleted. Reimbursable expenses could not be included in taxable value under Rule 5 of the Service Tax (Determination of Value) Rules, 2006, and the extended period was unavailable because tax had been regularly paid and returns filed; the related GTA, CHA and C&F demands failed. Business Auxiliary Service was not made out on the facts, as the activity was on a principal-to-principal basis, and that demand was set aside. The alleged excess collection reflected in trial balance entries was remanded for verification.
Freight margin and forex conversion gains were not taxable as service consideration, as the Tribunal followed its earlier decisions in the assessee's own case and set aside the related demands. Services rendered to the SEZ unit for authorised operations were exempt, so the SEZ-linked service tax demand was deleted. Reimbursable expenses could not be included in taxable value under Rule 5 of the Service Tax (Determination of Value) Rules, 2006, and the extended period was unavailable because tax had been regularly paid and returns filed; the related GTA, CHA and C&F demands failed. Business Auxiliary Service was not made out on the facts, as the activity was on a principal-to-principal basis, and that demand was set aside. The alleged excess collection reflected in trial balance entries was remanded for verification.
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