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 - Unjust enrichment - No service tax invoice was issued - appellant has produced certificate from the buyers that they have not paid service tax. - refund allowed - AT
Refund - Unjust enrichment - No service tax invoice was issued - appellant has produced certificate from the buyers that they have not paid service tax. - refund allowed - AT
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