Just a moment...

⚠ ✕
❮ Top
☎ Help
☰
×

By creating an account you can:

Logo TaxTMI
Keyword Search :
AI Tools : New
Ask tax questions in natural language. Powered by AI trained on the TaxTMI legal database. Use AI Tools ➞
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search ✕
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
    6. Text Search
  6. The system will try to fetch results that contains ALL your words.
  7. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
    8. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
❮ Default View
Expand ❯❯
Close ✕
🔎 Highlights - Adv. Search ❯
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text ❯
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws---- ❯
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ---- ❯
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ---- ❯
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
    May 28, 2026   Case Laws Customs
    Bluetooth wireless headsets classified as network transmission apparatus, with reclassification and consequential duty demand set aside.
    May 28, 2026   Case Laws Customs
    Customs valuation excludes post-import franchise fees and buyer-paid marketing spend; extended limitation was unavailable on disclosed facts.
    May 28, 2026   Case Laws Customs
    Worked mica classification upheld for live consignments, but past demands, extended limitation, confiscation and penalties were rejected.
    May 28, 2026   Case Laws Customs
    Specific tariff heading for LCD panels prevails over motor-vehicle parts classification; misdeclaration and extended limitation also fail.
    May 28, 2026   Case Laws Customs
    Customs broker due diligence failed on forged duty credit scrips, so penalty under section 114AA was upheld.
    May 28, 2026   Case Laws IBC
    Contempt jurisdiction demands prima facie satisfaction, specific notice, and identification of individual contemnors before civil imprisonment.
    May 28, 2026   Case Laws IBC
    CIRP cooperation and mortgage priority preserved while project construction continues for homebuyers
    May 28, 2026   Case Laws IBC
    Commercial wisdom of creditors shields resolution plans from judicial reappraisal; later statutory dues issues can be implemented in approval.
    May 28, 2026   Case Laws FEMA
    FEMA seizure power upheld for foreign property held on the seizure date, but release allowed after repatriation of equivalent value.
    May 28, 2026   Case Laws Money Laundering
    Money trail and burden of proof under PMLA upheld retention and freezing of movable properties
    May 28, 2026   Case Laws Money Laundering
    Equivalent value attachment under money laundering law upheld where received funds were treated as proceeds of crime and prior-acquired property could...
    May 28, 2026   Case Laws Money Laundering
    Proceeds of crime attachment upheld where investigation showed a wider crime period and unexplained funds linked properties to illicit activity.
    May 28, 2026   Case Laws Money Laundering
    Layering through group companies under PMLA can justify attachment when money trail and burden of proof remain unexplained.
    May 28, 2026   Case Laws Service Tax
    Advertising service valuation: wall rent included, printed flex material excluded, and extended limitation rejected for lack of suppression.
    May 28, 2026   Case Laws Service Tax
    Reverse charge demands on imported know-how and composite engineering work fail where intellectual property and advisory services are not established.
    May 28, 2026   Case Laws Service Tax
    Exemption for renting religious precincts, cum-tax valuation, and limitation on suppression-based penalty in service tax disputes.
    May 28, 2026   Case Laws Service Tax
    Service tax demands fail on receipt basis, reverse charge, true classification, CENVAT credit, and limitation grounds.
    May 28, 2026   Case Laws Indian Laws
    Prior Magistrate approval is required for further investigation, and a civil business dispute cannot be converted into criminal prosecution.
    May 28, 2026   Case Laws Indian Laws
    Section 141 vicarious liability needs specific factual averments; prosecution continued for linked office bearers, not for status-only allegations.
    May 27, 2026   Notifications IBC
    Insolvency Code amendment provisions brought into force from 26 May 2026, with a specific exception for one sub-clause.
❮
❯
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Open Link
Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries
May 28, 2026   Case Laws Customs
Bluetooth wireless headsets classified as network transmission apparatus, with reclassification and consequential duty demand set aside.
May 28, 2026   Case Laws Customs
Customs valuation excludes post-import franchise fees and buyer-paid marketing spend; extended limitation was unavailable on disclosed facts.
May 28, 2026   Case Laws Customs
Worked mica classification upheld for live consignments, but past demands, extended limitation, confiscation and penalties were rejected.
May 28, 2026   Case Laws Customs
Specific tariff heading for LCD panels prevails over motor-vehicle parts classification; misdeclaration and extended limitation also fail.
May 28, 2026   Case Laws Customs
Customs broker due diligence failed on forged duty credit scrips, so penalty under section 114AA was upheld.
May 28, 2026   Case Laws IBC
Contempt jurisdiction demands prima facie satisfaction, specific notice, and identification of individual contemnors before civil imprisonment.
May 28, 2026   Case Laws IBC
CIRP cooperation and mortgage priority preserved while project construction continues for homebuyers
May 28, 2026   Case Laws IBC
Commercial wisdom of creditors shields resolution plans from judicial reappraisal; later statutory dues issues can be implemented in approval.
May 28, 2026   Case Laws FEMA
FEMA seizure power upheld for foreign property held on the seizure date, but release allowed after repatriation of equivalent value.
May 28, 2026   Case Laws Money Laundering
Money trail and burden of proof under PMLA upheld retention and freezing of movable properties
May 28, 2026   Case Laws Money Laundering
Equivalent value attachment under money laundering law upheld where received funds were treated as proceeds of crime and prior-acquired property could be attached.
May 28, 2026   Case Laws Money Laundering
Proceeds of crime attachment upheld where investigation showed a wider crime period and unexplained funds linked properties to illicit activity.
May 28, 2026   Case Laws Money Laundering
Layering through group companies under PMLA can justify attachment when money trail and burden of proof remain unexplained.
May 28, 2026   Case Laws Service Tax
Advertising service valuation: wall rent included, printed flex material excluded, and extended limitation rejected for lack of suppression.
May 28, 2026   Case Laws Service Tax
Reverse charge demands on imported know-how and composite engineering work fail where intellectual property and advisory services are not established.
May 28, 2026   Case Laws Service Tax
Exemption for renting religious precincts, cum-tax valuation, and limitation on suppression-based penalty in service tax disputes.
May 28, 2026   Case Laws Service Tax
Service tax demands fail on receipt basis, reverse charge, true classification, CENVAT credit, and limitation grounds.
May 28, 2026   Case Laws Indian Laws
Prior Magistrate approval is required for further investigation, and a civil business dispute cannot be converted into criminal prosecution.
May 28, 2026   Case Laws Indian Laws
Section 141 vicarious liability needs specific factual averments; prosecution continued for linked office bearers, not for status-only allegations.
May 27, 2026   Notifications IBC
Insolvency Code amendment provisions brought into force from 26 May 2026, with a specific exception for one sub-clause.

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Home › Highlights › Service Tax › 2013 › December, 2013 › This
Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters
Service Tax

Stay application - Business auxiliary service - providing...

Court Grants Stay on Classifying NHAI Services as Business Auxiliary; Classification Deemed Inconceivable by Court.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Print Options

Service Tax December 16, 2013 Case Laws AT
Stay application - Business auxiliary service - providing business auxiliary services by respondents to such NHAI is inconceivable - Stay granted. - AT
View Source View

Topics

Acts Income Tax
Next ➔