Captive power transfer pricing and non-resident export commission rules support deletion of adjustments and withholding disallowance in discussed proc...
Cooperative society deposits, member-interest TDS exemption and credit-facility deduction claims require verification through records and supporting e...
Customs jurisdiction over EPCG condition breaches survives export-obligation discharge certificates, requiring alleged fraud and misdeclaration to be ...
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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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