Specialized Investment Fund distribution now requires dedicated certification, while transitional recognition preserves existing qualified distributor...
Overlapping GST proceedings require Central and State authorities to designate one competent authority for coordinated adjudication of the same matter...
Composite healthcare supplies retain exemption when patient care is the contract's essential character, despite payment through an implementing agency...
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Tour operator services wholly begun, performed and ended within Jammu and Kashmir were outside the territorial reach of Chapter V of the Finance Act, 1994, because the levy operated only within its territorial limits and the State was excluded from section 64. Planning or booking activity outside the State did not bring the tours into the service tax net when the service was consumed within the excluded territory. The impugned demand was therefore set aside in full, the assessee's appeal was allowed, and the Revenue's appeal failed.
Tour operator services wholly begun, performed and ended within Jammu and Kashmir were outside the territorial reach of Chapter V of the Finance Act, 1994, because the levy operated only within its territorial limits and the State was excluded from section 64. Planning or booking activity outside the State did not bring the tours into the service tax net when the service was consumed within the excluded territory. The impugned demand was therefore set aside in full, the assessee's appeal was allowed, and the Revenue's appeal failed.
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