Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
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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