Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
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Clinical Research Organisations performing sponsor-approved clinical trials qualify for service-tax exemption on technical testing and analysis of newly developed drugs, even though regulatory approval is issued to the sponsor rather than separately to the CRO. Employee bond deposits forfeited on premature resignation are compensation for breach of an employment undertaking, not consideration for commercial training or coaching or for tolerating an act. Extended limitation requires deliberate suppression or other specified conduct with intent to evade tax; prior departmental disclosures and a tenable belief in exemption negate that requirement. Consequently, the technical-testing and training-related demands fail, with the latter also time-barred. Interest and penalties cannot survive where no principal tax demand or intent to evade is established.
Clinical Research Organisations performing sponsor-approved clinical trials qualify for service-tax exemption on technical testing and analysis of newly developed drugs, even though regulatory approval is issued to the sponsor rather than separately to the CRO. Employee bond deposits forfeited on premature resignation are compensation for breach of an employment undertaking, not consideration for commercial training or coaching or for tolerating an act. Extended limitation requires deliberate suppression or other specified conduct with intent to evade tax; prior departmental disclosures and a tenable belief in exemption negate that requirement. Consequently, the technical-testing and training-related demands fail, with the latter also time-barred. Interest and penalties cannot survive where no principal tax demand or intent to evade is established.
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