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...
Current account treatment of overseas tournament services removed most FEMA findings, but excess EEFC remittance and delayed repatriation remained bre...
Modification of bail conditions remains available through inherent jurisdiction where onerous deposits undermine justice and cannot recover disputed d...
Merchant banker regulation consolidates registration, governance, capital, reporting, outsourcing and investor-protection requirements under an update...
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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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