Theatre owner’s share of net box office collections not eligible for Tax: CESTAT
- Blog|News|GST & Customs|
- < 1 minute
- By Taxmann
- |
- Last Updated on 4 April, 2022
Latest from Taxmann
Case Details: Gautam Bhattacharya vs Commissioner of Central Tax - [2022] 137 taxmann.com 14 (Bangalore - CESTAT)
Judiciary and Counsel Details
-
- Ashok Jindal, Judicial Member and C.J. Mathew, Technical Member
- Prasad Paranjape, Adv. for the Appellant.
- Mrs. C.V. Savitha, Supt. AR for the Respondent.
Facts of the Case
The Appellant was a partner of the partnership firm. It had filed its income tax returns showing components such as the sale of services against which it has received the amount from the partnership firm as its income. The department demanded service tax for the amount shown as the sale of service.
CESTAT Held
The Tribunal held that the service recipient is a partnership firm. The partners of the partnership firm and partnership firm are the same. A person cannot provide service to oneself. There is no service recipient in the present case and no service has been provided by the appellants. The figures shown as the sale of service in Income-tax Return is a portion of profit earned by appellants from partnership firm. The same is not taxable.
Case Review
-
- Amrish Rameshchandra Shah v. Union of India [Writ Petition No. 387 of 2021, dated 8-3-2021] (para 6) followed
List of Cases Referred to
-
- Amrish Rameshchandra Shah v. Union of India [Writ Petition No. 387 of 2021, dated 8-3-2021] (para 3)
- CIT v. R. M. Chidambaram Pillai [1977] 1 SCC 431 (para 3)
Disclaimer: The content/information published on the website is only for general information of the user and shall not be construed as legal advice. While the Taxmann has exercised reasonable efforts to ensure the veracity of information/content published, Taxmann shall be under no liability in any manner whatsoever for incorrect information, if any.
Taxmann Publications has a dedicated in-house Research & Editorial Team. This team consists of a team of Chartered Accountants, Company Secretaries, and Lawyers. This team works under the guidance and supervision of editor-in-chief Mr Rakesh Bhargava.
The Research and Editorial Team is responsible for developing reliable and accurate content for the readers. The team follows the six-sigma approach to achieve the benchmark of zero error in its publications and research platforms. The team ensures that the following publication guidelines are thoroughly followed while developing the content:
- The statutory material is obtained only from the authorized and reliable sources
- All the latest developments in the judicial and legislative fields are covered
- Prepare the analytical write-ups on current, controversial, and important issues to help the readers to understand the concept and its implications
- Every content published by Taxmann is complete, accurate and lucid
- All evidence-based statements are supported with proper reference to Section, Circular No., Notification No. or citations
- The golden rules of grammar, style and consistency are thoroughly followed
- Font and size that’s easy to read and remain consistent across all imprint and digital publications are applied
Sign Up
To subscribe to our weekly newsletter please log in/register on Taxmann.com
Latest Books
Everything on Tax and Corporate Laws of India
To subscribe to our weekly newsletter please log in/register on Taxmann.com
CA | CS | CMA
