Section 115BBE classification requires a valid deeming-provision basis before special taxation, while the enhanced rate's temporal application remains...
Coercive recovery during GST searches is restrained pending scrutiny, preserving normal business operations and requiring adherence to investigation g...
Service-tax exemption for NSDC skill-development programmes requires the provider itself to meet the notification's specified approval condition. An associate learning centre serving an NSDC-approved training partner did not qualify, so the normal-period demand relating to PMKVY services remained. Education connected with university degree courses qualified for the Negative List exemption where it formed part of a curriculum leading to a qualification recognised by law; direct provision by a university was not required, and that demand was set aside. Extended limitation was unavailable because wilful suppression with intent to evade was not established, resulting in deletion of the extended-period demand.
Service-tax exemption for NSDC skill-development programmes requires the provider itself to meet the notification's specified approval condition. An associate learning centre serving an NSDC-approved training partner did not qualify, so the normal-period demand relating to PMKVY services remained. Education connected with university degree courses qualified for the Negative List exemption where it formed part of a curriculum leading to a qualification recognised by law; direct provision by a university was not required, and that demand was set aside. Extended limitation was unavailable because wilful suppression with intent to evade was not established, resulting in deletion of the extended-period demand.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4891 
