Restricted gold import conditions: breach permits absolute confiscation, while redemption remains discretionary and is rarely disturbed on writ review...
Bail conditions in customs-duty evasion investigation permit continued inquiry while addressing evidence-tampering concerns through procedural safegua...
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 4881 
