Intermediary service classification fails where overseas admission facilitation is supplied independently, preserving export treatment and small-provi...
Satellite transponder bandwidth is telecommunication, not Business Support Service; foreign non-telegraph providers triggered no service tax liability...
Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period e...
Centralised assessment transfer becomes unwarranted once the searched person's assessment is complete, requiring restoration to the appropriate charge...
Consequential assessment orders allowing verified purchase expenditure in full bind the Department, leaving it without an aggrieved claim against the allowance. Where an earlier remand required fresh inquiry into allegedly unsubstantiated or inflated purchases, the Assessing Officer's subsequent verification and full acceptance of the claims rendered the surviving purchase-disallowance controversy infructuous. A favourable remand report, and more strongly a consequential assessment order, prevents the Department from contesting the allowance. The purchase disallowances partly sustained at first appeal were therefore deleted fully, the assessee's appeals succeeded on this issue, and the corresponding Revenue grounds failed.
Consequential assessment orders allowing verified purchase expenditure in full bind the Department, leaving it without an aggrieved claim against the allowance. Where an earlier remand required fresh inquiry into allegedly unsubstantiated or inflated purchases, the Assessing Officer's subsequent verification and full acceptance of the claims rendered the surviving purchase-disallowance controversy infructuous. A favourable remand report, and more strongly a consequential assessment order, prevents the Department from contesting the allowance. The purchase disallowances partly sustained at first appeal were therefore deleted fully, the assessee's appeals succeeded on this issue, and the corresponding Revenue grounds failed.
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