Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
Levy of service tax on import of services - date of import or date of payment - service was received prior to 18.4.06 though payment was made after 18.4.06 Therefore, liability would not arise prima facie - stay granted - AT
Levy of service tax on import of services - date of import or date of payment - service was received prior to 18.4.06 though payment was made after 18.4.06 Therefore, liability would not arise prima facie - stay granted - AT
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