Depositor-protection proceedings prevail over corporate insolvency, while liquidators may recover chit receivables using copies of seized company reco...
Intermediary service classification fails where overseas admission facilitation is supplied independently, preserving export treatment and small-provi...
Satellite transponder bandwidth is telecommunication, not Business Support Service; foreign non-telegraph providers triggered no service tax liability...
Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period e...
Centralised assessment transfer becomes unwarranted once the searched person's assessment is complete, requiring restoration to the appropriate charge...
Maintainability of appeal - approval committee did not consist of two Chief Commissioners of Central Excise - The said power is exercised by the Committee of Chief Commissioners only when the order or decision is that of the Commissioner. It does not apply when the order or decision is by an officer/authority subordinate to the Commissioner. - HC
Maintainability of appeal - approval committee did not consist of two Chief Commissioners of Central Excise - The said power is exercised by the Committee of Chief Commissioners only when the order or decision is that of the Commissioner. It does not apply when the order or decision is by an officer/authority subordinate to the Commissioner. - HC
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