Belated Form 10B filing during Covid-19 cannot defeat charitable exemption where genuine hardship warrants condonation and substantial justice prevail...
Limitation for consequential assessments runs from prescribed authority receipt, while verified purchases cannot be disallowed merely for unanswered s...
Higher depreciation for qualifying commercial vehicles, exempt-income disallowance, research deduction verification, and club-expense treatment clarif...
Payments to Rosoboronexport under an inter-governmental technology-transfer arrangement were not taxable as scientific or technical consultancy, because the service definition requires advice or technical assistance from a scientist, technocrat, or a science or technology institution, and Rosoboronexport was only a governmental intermediary. The Tribunal relied on earlier co-ordinate Bench rulings on the same agreements and noted that no contrary evidence was produced, so the service tax demand and related penalty were set aside. The management, maintenance and repair service demand remained undisturbed because it was not contested, and the Department's challenge to penalty waiver failed since Section 80 was rightly applied for reasonable cause.
Payments to Rosoboronexport under an inter-governmental technology-transfer arrangement were not taxable as scientific or technical consultancy, because the service definition requires advice or technical assistance from a scientist, technocrat, or a science or technology institution, and Rosoboronexport was only a governmental intermediary. The Tribunal relied on earlier co-ordinate Bench rulings on the same agreements and noted that no contrary evidence was produced, so the service tax demand and related penalty were set aside. The management, maintenance and repair service demand remained undisturbed because it was not contested, and the Department's challenge to penalty waiver failed since Section 80 was rightly applied for reasonable cause.
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