Transaction value rejection requires reliable corroboration; refundable VAT is excluded and temporary registration does not defeat new-vehicle exempti...
Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
When there was lack of clarity about the scope of the rent-a-cab operator’s service and assessee being individual, it cannot be said that the respondent was aware of the service tax liability and had deliberately evaded the payment of tax. - AT
When there was lack of clarity about the scope of the rent-a-cab operator’s service and assessee being individual, it cannot be said that the respondent was aware of the service tax liability and had deliberately evaded the payment of tax. - AT
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