Managerial remuneration disallowance under s.40A(2)(b) challenged over alleged tax-avoidance; appellate decision restored deletion of addition for dir...
Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
Reversal of input tax credit in proportion to exempt supply: specificity of show-cause notice required; order set aside, fresh proceedings allowed wit...
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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