Anti-profiteering obligations survive business demerger, complaint withdrawal, and customized supply arrangements where rate-reduction benefits are no...
Road restoration charges constitute taxable services when requested for commercial pipeline activity, requiring reverse-charge GST from the business r...
Interest on delayed release of requisitioned cash includes statutory pre-assessment interest and restitutionary compensation for unlawful post-assessm...
Incomplete inventory records justify rejecting accounts, while profit estimation requires relevant comparable material and interest falls under other ...
Transfer-pricing comparability requires functional alignment; delayed associated-enterprise receivables need separate LIBOR-based benchmarking, while ...
Free home delivery of ready-to-eat food, involving preparation at the supplier's premises and delivery at a customer-specified time and place, was treated as a taxable service with a significant service element. From July 2012, supplying food for human consumption in this manner fell within declared services and also within the earlier concept of outdoor catering. Service tax was consequently sustainable for the normal limitation period. The extended limitation period and related penalty were not sustainable because the supplier was registered, filed ST-3 returns, paid service tax, and the allegations arose from its own records, with no evidence of suppression intended to evade tax.
Free home delivery of ready-to-eat food, involving preparation at the supplier's premises and delivery at a customer-specified time and place, was treated as a taxable service with a significant service element. From July 2012, supplying food for human consumption in this manner fell within declared services and also within the earlier concept of outdoor catering. Service tax was consequently sustainable for the normal limitation period. The extended limitation period and related penalty were not sustainable because the supplier was registered, filed ST-3 returns, paid service tax, and the allegations arose from its own records, with no evidence of suppression intended to evade tax.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4918 
