Charitable registration renewal cannot become an assessment of receipts, profitability or annual exemption compliance, requiring renewal and donation ...
AMP expenditure for own business is not an international transaction without an associated-enterprise arrangement, eliminating transfer pricing adjust...
Customs valuation must use comparable contemporary imports, while confiscation fines and penalties require proportionate recalculation on reassessed v...
Depositor-protection proceedings prevail over corporate insolvency, while liquidators may recover chit receivables using copies of seized company reco...
Intermediary service classification fails where overseas admission facilitation is supplied independently, preserving export treatment and small-provi...
Satellite transponder bandwidth is telecommunication, not Business Support Service; foreign non-telegraph providers triggered no service tax liability...
Separately billed room charges and meal-plan charges in a hotel invoice were treated as independent supplies, not a bundled accommodation service, because the invoice segregated the consideration and applied separate tax treatment. CESTAT held that the assessee was entitled to 40% abatement on room charges under the accommodation-service notification and 60% abatement on food and beverage charges under Rule 2C, particularly since VAT had been paid on the food and beverage component. On that basis, the service tax demand and penalty were unsustainable and were set aside.
Separately billed room charges and meal-plan charges in a hotel invoice were treated as independent supplies, not a bundled accommodation service, because the invoice segregated the consideration and applied separate tax treatment. CESTAT held that the assessee was entitled to 40% abatement on room charges under the accommodation-service notification and 60% abatement on food and beverage charges under Rule 2C, particularly since VAT had been paid on the food and beverage component. On that basis, the service tax demand and penalty were unsustainable and were set aside.
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