ITAT Kolkata held that compensation paid out of sale proceeds to various parties is duly explained by the assessee with documentary evidences. Accordingly, addition towards compensation paid deleted.
CESTAT Delhi held that commission earned on services provided to foreign entity for products sold in India is ‘export of service’ and accordingly exempt from service tax.
CESTAT Ahmedabad held that location from where the service is provided is immaterial for availing the Cenvat credit on input services.
CESTAT Chennai held that service of ERP implementation falls under the category of ‘Information Technology Service’ and the same is taxable only with effect from 16.05.2008. Accordingly, such services received from abroad is leviable to service tax on reverse charge only from 16.05.2008.
CESTAT Chandigarh held that activity of transportation and disposal of ash cannot be classified under taxable category of ‘Cleaning Services’. Accordingly, demand of service tax unsustainable.
ITAT Mumbai held that invocation of section 263 alleging difference in the receipt as per service tax return and ITR filed unsustainable as AO after making an enquiry on this issue has taken one of the plausible view and has not made addition on the difference amount.
CESTAT Kolkata held that data collection and analysis, manpower mobilization, liaison, training supervision cannot be classified under ‘Management Consultancy Service’ and hence demand of service tax set aside.
Delhi High Court held that PayPal is liable to be viewed as payment system operator and obliged to comply with reporting entity obligation as placed under PMLA
ITAT Ahmedabad held that the amount of refund issued to the assessee will be first adjusted against the interest then, after that against the principal amount.
ITAT Jaipur held that imposition of penalty under section 271AAB of the Income Tax Act unsustainable as income does not fall in the category of undisclosed income.
