Ratification of resignation acceptance validates separation retrospectively, while withdrawal may be refused through reasoned administrative discretio...
Nature-dependent electricity contracts receive new Ind AS accounting, hedge designation, transition and financial-statement disclosure requirements fr...
Alternative GST remedy permitted protective writ intervention for ex parte adjudication, preserving independent appellate review of input tax credit d...
Assessment against deceased sole proprietor requires proceedings against the legal representative, rendering prior assessment and appellate orders inv...
Residential waste collection classification under SAC 999423 defeats composite-supply exemption where facilitating goods are not transferred to the lo...
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Demurrage charges and dispatch money under charter party arrangements were held not taxable as port services or declared service because the demands failed to identify the actual service provider and recipient, and the amounts were contractual adjustments linked to freight and delivery obligations rather than consideration for a separate service. The reverse charge demand on consulting engineering service also failed because the foreign contractor had an Indian establishment that was registered, discharged service tax on forward charge, and the appellant reimbursed that tax under the contract; section 66A could not be invoked to impose a second levy on the same transaction. The related penalties were set aside.
Demurrage charges and dispatch money under charter party arrangements were held not taxable as port services or declared service because the demands failed to identify the actual service provider and recipient, and the amounts were contractual adjustments linked to freight and delivery obligations rather than consideration for a separate service. The reverse charge demand on consulting engineering service also failed because the foreign contractor had an Indian establishment that was registered, discharged service tax on forward charge, and the appellant reimbursed that tax under the contract; section 66A could not be invoked to impose a second levy on the same transaction. The related penalties were set aside.
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