Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
← back
Informative
No Service Tax Demand can be raised and confirmed based on Notional Income: CESTAT
Excise, VAT & Custom
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has quashed a service tax demand that was based on notional income. The tribunal emphasized that taxes can only be levied on actual, rather than hypothetical, revenue, reinforcing the principle that tax demands must be based on tangible income and not presumptive calculations.
