Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
The Tribunal held that the arrangement between the parties was genuine job work for manufacture of Bright Bars, not manpower recruitment or supply service. Applying the control, remuneration, integration and multifactor tests, it found that the contractor retained control over labour, bore the commercial risk, and was paid per output rather than for manpower supplied. On that basis, the service tax demands based on manpower supply were unsustainable. The Tribunal further held that a lawful restructuring of business to reduce tax liability is not a sham or colourable device unless Revenue proves fraud or artificiality, which it failed to do. The impugned orders were set aside and the appeals allowed.
The Tribunal held that the arrangement between the parties was genuine job work for manufacture of Bright Bars, not manpower recruitment or supply service. Applying the control, remuneration, integration and multifactor tests, it found that the contractor retained control over labour, bore the commercial risk, and was paid per output rather than for manpower supplied. On that basis, the service tax demands based on manpower supply were unsustainable. The Tribunal further held that a lawful restructuring of business to reduce tax liability is not a sham or colourable device unless Revenue proves fraud or artificiality, which it failed to do. The impugned orders were set aside and the appeals allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4821 
Join Channel 
