Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Service tax liability - Adjustment of excess duty paid - The amount adjusted by the appellant was more than the amount specified in the Rule and no intimation was given - since the appellant was having bonafide belief, penalty waived - AT
Service tax liability - Adjustment of excess duty paid - The amount adjusted by the appellant was more than the amount specified in the Rule and no intimation was given - since the appellant was having bonafide belief, penalty waived - AT
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