Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
Levy of service tax - Reverse charge mechanism - Revenue neutrality since cenvat credit is available - unable to locate any statutory or constitutional provisions which support the notion that in case of revenue neutrality the liability to tax abates. - Prima facie case is against the assessee - AT
Levy of service tax - Reverse charge mechanism - Revenue neutrality since cenvat credit is available - unable to locate any statutory or constitutional provisions which support the notion that in case of revenue neutrality the liability to tax abates. - Prima facie case is against the assessee - AT
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