Rented property jointly owned by five persons, whether appellants are liable to service tax by clubbing of all five persons or otherwise
As per Section 67 of Finance Act, 1994 only that value which is charged by the service provider to the service recipient shall be considered the gross value. Value of the material supplied by the service recipient since not charged by the service provider, cannot be included in the gross value of the service.
Once the assessment order passed itself is null and void, the same cannot be the subject matter revision under section 263 of the Act
ITAT held that both AO & CIT(A) passed orders in a very casual manner and in complete disregard to the principles of natural justice.
Limitation for default in filing of the return u/s 153A would start from expiry of time allowed by AO in notice u/s 153A and assessee filed the return within time allowed by notice u/s 153A of the Act and, therefore, there is no delay in filing return of income by assessee as provided u/s 153A. No interest is levibale u/s 234A
In respect of completed/unabated assessments, no addition can be made in absence of any incriminating material found during search: SC
No Service Tax could be levied on construction of residential complexes prior to 01.07.2010 even when service is rendered either as service simpliciter or as a works contract
CESTAT Ahmedabad dismisses revenue’s appeal against IOCL, affirming the transaction value under Section 4(1)(a), setting a precedent for similar cases.
CESTAT held the exchange rate applicable will be the rate on the date the warehousing bill of entry was filed for putting goods in bond.
ITAT Jodhpur exempts individual from TDS on property purchase under Rs.50 lacs, setting precedent for similar transactions.
