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...
TDS on amount of excise duty - Since the amounts are paid to the Government directly by assessee company - The question of covering the amounts under 194C does not arise - AT
TDS on amount of excise duty - Since the amounts are paid to the Government directly by assessee company - The question of covering the amounts under 194C does not arise - AT
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