https://www.taxtmi.com/caselaws?id=751642 CESTAT Delhi ruled in favor of appellant on service tax demands totaling Rs. 19,08,435 across multiple heads. The tribunal held that amounts received from subsidiary unit PGS were profit transfers, not consideration for taxable services. Legal consultancy payments for court fees and travel reimbursements were not taxable. Residential accommodation rent was improperly taxed without establishing taxable service provision. Miscellaneous income demands failed as service tax applies to services, not income generally. Director remuneration to full-time employee-directors was excluded under statutory provisions. Extended limitation period and penalties were rejected due to lack of intent to evade. Appeal allowed in part. en-us Fri, 19 Apr 2024 00:00:00 +0530 Mon, 22 Apr 2024 09:08:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=751642 CESTAT Delhi ruled in favor of appellant on service tax demands totaling Rs. 19,08,435 across multiple heads. The tribunal held that amounts received from subsidiary unit PGS were profit transfers, not consideration for taxable services. Legal consultancy payments for court fees and travel reimbursements were not taxable. Residential accommodation rent was improperly taxed without establishing taxable service provision. Miscellaneous income demands failed as service tax applies to services, not income generally. Director remuneration to full-time employee-directors was excluded under statutory provisions. Extended limitation period and penalties were rejected due to lack of intent to evade. Appeal allowed in part. Case-Laws Service Tax Fri, 19 Apr 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=751642