Raja Abhishek For NIRC 2024
about 2 months ago
ššš¦š§šš§ šš²š¹šµš¶ š„šš¹š¶š»š“ š¼š» š¦š²šæšš¶š°š² š§š®š šš¶š®šÆš¶š¹š¶šš š³š¼šæ ššš¶š®šš¶š¼š» šš»š°š¼šŗš² š¢ The bench of CESTAT Delhi stated, "It becomes crystal clear that the present is not at all a case of tax evasion."
š šš®š°šš: šš¼šŗš½š®š»š: M/s. Jindal Steel & Power Ltd. (JSPL) ššššš²:JSPL was scrutinized for not paying service tax on aviation income. A Show Cause Notice was issued, and the service tax, interest, and penalty were confirmed.
āļø ššš±š“šŗš²š»š: The Tribunal ruled that income from dry leasing aircraft isn't subject to service tax. The Raipur Commissionerate lacked jurisdiction over JSPL's Delhi unit, and the demand was unsustainable. The appeal was allowed on May 3, 2024.
šš®šš² šš»š³š¼šæšŗš®šš¶š¼š»: š§š¶šš¹š²: M/s. Jindal Steel & Power Ltd. vs. Commissioner of Central Excise and Service Tax, Raipur šš®šš² š”š¼.: SERVICE TAX Appeal No. 10234 of 2017 š¢šæš±š²šæ šš®šš²: 03 May 2024
š This ruling clarifies that the bifurcation of aviation income is crucial in determining the service tax liability, and jurisdiction plays a significant role in issuing Show Cause Notices. #CESTAT #ServiceTax #LegalUpdate #arr4nirc
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