Permanent establishment tests: independent subsidiary premises and principal-to-principal dealings did not create Indian taxability for offshore suppl...
Valuation Officer estimates govern property-value additions once statutory valuation is invoked, requiring fresh consideration of objections and compa...
Waiver of written show-cause notice may prevent a later procedural challenge after participation in customs adjudication, preserving statutory appella...
Retrospective invalidity of ocean-freight IGST supports refunds despite non-party status and prior credit utilisation, subject to authorised appeal gr...
Additional evidence in departmental appeals may include show-cause-notice material without introducing a new case where it merely corroborates existin...
Reasoned rectification orders require consideration of expenditure disclosed in income-tax returns, preventing revision based on incomplete income com...
Modified returns after business reorganisations cannot trigger fresh scrutiny once the original assessment was complete, invalidating related transfer...
Third-party loose sheets require reliable nexus before supporting unexplained expenditure additions; presumptions do not establish payer identity or o...
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Reverse-charge service tax on foreign-bank charges in export transactions depends on who received the banking service. Where the exporter lacked privity with the foreign bank and export proceeds were routed through an Indian bank, the Indian bank was identified as the service recipient liable under reverse charge. A demand that combined banking charges and overseas commissions without segregation was unsustainable. Audit based on the exporter's records, absence of evidence of mala fide intent, and availability of input tax credit supported revenue neutrality; fraud or suppression could not justify the extended limitation period or equal penalty. The service-tax demand and penalties were set aside.
Reverse-charge service tax on foreign-bank charges in export transactions depends on who received the banking service. Where the exporter lacked privity with the foreign bank and export proceeds were routed through an Indian bank, the Indian bank was identified as the service recipient liable under reverse charge. A demand that combined banking charges and overseas commissions without segregation was unsustainable. Audit based on the exporter's records, absence of evidence of mala fide intent, and availability of input tax credit supported revenue neutrality; fraud or suppression could not justify the extended limitation period or equal penalty. The service-tax demand and penalties were set aside.
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