Unsigned third-party records cannot establish on-money payments without corroboration and cross-examination, requiring deletion of the related additio...
Service-tax exemptions for railway and Government works restrict de novo reassessment, while unsupported limitation and consultation failures invalida...
Demand of service tax – Onus of classifying the services rendered - department has mentioned the details of services provided - burden shifted on the Assessee to explain the amounts in question in respect of the rendering of services - AT
Demand of service tax – Onus of classifying the services rendered - department has mentioned the details of services provided - burden shifted on the Assessee to explain the amounts in question in respect of the rendering of services - AT
Note: It is a system-generated summary and is for quick reference only.