Joint development agreements defer taxable transfer where possession lacks part performance, while completed flats determine consideration and exempti...
Passenger baggage re-export requires true declaration and cannot be granted indirectly through discretionary redemption of undeclared prohibited goods...
Refund of service tax paid on import of services for the period prior to 18.4.2006 - claim for refund filed beyond one year - period of limitation - claim of refund rejected being the levy has to considered only as ‘without authority of law’ and not as ‘unconstitutional’ - AT
Refund of service tax paid on import of services for the period prior to 18.4.2006 - claim for refund filed beyond one year - period of limitation - claim of refund rejected being the levy has to considered only as ‘without authority of law’ and not as ‘unconstitutional’ - AT
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