The case involved a dispute over the taxation of reimbursements, ...

Case Laws Service Tax

May 13, 2024

The case involved a dispute over the taxation of reimbursements, excess pension contributions, and rent-free accommodation received by a security force providing services to a PSU. The Appellate Tribunal ruled in favor of the Appellant on all counts. They held that reimbursements, excess pension contributions, and rent-free accommodation should not be considered as taxable considerations. Additionally, the Tribunal deemed the demand for the period April 2009 to March 2011 as time-barred due to the Appellant's good faith and reliance on legal interpretations.

View Source

← Previous Next →

The case involved a dispute over the taxation of reimbursements, ...

Case Laws Service Tax

May 13, 2024

You may also like:

The ITAT considered the issue of Fee for Technical Services (FTS) u/s 9(i)(vii) in a case involving reimbursement of connectivity charges. Assessing whether the services...

Income accrued India - applying the tax rate as per section 115A OR tax rate as per the DTAA between India and Spain - in all cases of concessional taxation on gross...

National Pension Scheme (NPS) contributions made by an employer were disallowed by the Assessing Officer on the grounds that the remittances were made beyond the...

Taxation of software reimbursements as Royalty - assessee strongly contends that reimbursements sought by the assessee represent recovery of expenses incurred by it, on...

The case involved a dispute over the taxability of reimbursement of salary expenses of seconded employees as Fees for Technical Services (FTS) and levy of penalty u/s...

Delayed employer’s contributions to pension fund - provisions of section 43B of the Act would not be applicable to the assessee and even in the worse case scenario, the...

The assessee's contribution to the Compensatory Afforestation Fund (CAF) is a revenue expenditure, not capital expenditure. This issue is settled, as the Bombay High...

Rejection of section 9 application filed by the Appellant - pre-existing dispute - The NCLAT determined that the email communication constituted a clear dispute...

Direct Tax Vivad se Vishwas Act - VSV Act - settlement of the dispute of petitioner for assessment year 2015-16 without withdrawing the interest already granted under...

Exemption u/s 11 - whether Voluntary Contributions made to the corpus of the Trust constitutes “taxable income” of the Trust? - Corpus-specific-voluntary contributions...

Maintainability of application - initiation of CIRP - The present is a case where we are satisfied that there is no dispute, in fact, prior to issuance of Section 8...

Threshold limit of contribution to RWA to claim exemption from payment of GST - validity of Circular No.109/28/2019 - The plain words employed in Entry 77 being, ‘upto’...

The provident fund dues, including contributions u/s 7A, interest u/s 7Q, and damages u/s 14 of the EPF Act, are not part of the liquidation estate assets. The EPFO...

The assessee being entitled to exemption under sections 11 and 12 of the Act, no disallowance on account of contribution to unapproved pension and gratuity funds can be made - AT

Amendment of section 80CCD. - deduction in respect of contribution to pension scheme of Central Government. - any amount received by the nominee, on the death of the...

Quick Updates: