Political contribution deductions require assessee-specific proof before cash-back allegations can justify disallowance or unexplained-money additions...
Demand of duty on vocational coaching service and on excess utilization of input service credit beyond the limit of 20-% of service tax payable on output service - once duty has been paid by the appellants, imposition of penalties is harsh and not warranted - AT
Demand of duty on vocational coaching service and on excess utilization of input service credit beyond the limit of 20-% of service tax payable on output service - once duty has been paid by the appellants, imposition of penalties is harsh and not warranted - AT
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