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    October 26, 2026   Notifications Money Laundering
    PMLA Special Court jurisdiction in Rajasthan is reassigned between Jaipur and Jodhpur, with certain Jaipur courts restricted to transferred cases.
    October 26, 2026   Notifications Money Laundering
    Money-laundering trial jurisdiction expands across defined district clusters through newly specified judicial forums in the notified territory.
    October 26, 2026   Notifications SEZ
    SEZ membership entries are updated by replacing listed members under amended notification provisions for governance arrangements.
    October 26, 2026   Notifications SEZ
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    October 26, 2026   Notifications Customs
    Raw sugar customs-duty exemption extended, keeping eligible tariff-heading imports duty-free until the revised expiry date.
    October 26, 2026   Circulars DGFT
    Standard Input-Output Norms for doxycycline tablets and clobetasol enable uniform, expedited Advance Authorisation processing.
    October 26, 2026   Circulars FEMA
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    October 26, 2026   Circulars SEBI
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    October 26, 2026   Circulars Customs
    Risk-based vessel boarding enables prompt entry inward and sail-out clearance without routine physical inspections at minor ports.
    October 26, 2026   Notes Money Laundering
    Article 21 safeguards against punitive money-laundering detention when trial delay makes continued custody constitutionally disproportionate despite s...
    October 26, 2026   Notes Income Tax
    Salary expense deductibility requires proof of genuine services, while untested third-party statements demand fair evidentiary safeguards.
    October 26, 2026   Notes GST
    Cash seizure under GST searches requires statutory authority; unlawful retention may require restitutionary interest and return.
    October 26, 2026   Notes Income Tax
    Prospective application of stamp-value taxation prevents additions where property agreements and substantive payments pre-date the charging provision.
    October 26, 2026   Case Laws GST
    Appellate-order refund limitation may use delayed portal upload date, preserving timely claims and triggering interest for non-payment.
    October 26, 2026   Case Laws GST
    Overlapping input tax credit demands require consideration of the statutory bar before adjudication and may require fresh proceedings.
    October 26, 2026   Case Laws GST
    Assignment of GIDC leasehold rights falls outside GST supply, defeating blocked-credit recovery and fraud-based allegations.
    October 26, 2026   Case Laws GST
    Personal hearing rights in GST adjudication survive an inadvertent form selection and require fresh determination.
    October 26, 2026   Case Laws Benami Property
    Order VII Rule 11 scrutiny remains confined to plaint averments, preserving will-based property claims for trial.
    October 26, 2026   Case Laws GST
    GST audit commencement follows the later statutory event, preserving timely audit reports where record availability remains disputed.
    October 26, 2026   Case Laws GST
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October 26, 2026   Notifications Money Laundering
PMLA Special Court jurisdiction in Rajasthan is reassigned between Jaipur and Jodhpur, with certain Jaipur courts restricted to transferred cases.
October 26, 2026   Notifications Money Laundering
Money-laundering trial jurisdiction expands across defined district clusters through newly specified judicial forums in the notified territory.
October 26, 2026   Notifications SEZ
SEZ membership entries are updated by replacing listed members under amended notification provisions for governance arrangements.
October 26, 2026   Notifications SEZ
SEZ notification entries are revised to replace listed enterprise representatives for Falta SEZ companies with newly listed officers.
October 26, 2026   Notifications Customs
Raw sugar customs-duty exemption extended, keeping eligible tariff-heading imports duty-free until the revised expiry date.
October 26, 2026   Circulars DGFT
Standard Input-Output Norms for doxycycline tablets and clobetasol enable uniform, expedited Advance Authorisation processing.
October 26, 2026   Circulars FEMA
FEMA compounding jurisdiction shifts overseas investment, borrowing, lending and guarantee applications to designated regional offices.
October 26, 2026   Circulars SEBI
Institutional client call-recording exemption lets research analysts retain alternative verifiable interaction records while maintaining broader client-record obligations.
October 26, 2026   Circulars Customs
Risk-based vessel boarding enables prompt entry inward and sail-out clearance without routine physical inspections at minor ports.
October 26, 2026   Notes Money Laundering
Article 21 safeguards against punitive money-laundering detention when trial delay makes continued custody constitutionally disproportionate despite stringent bail rules.
October 26, 2026   Notes Income Tax
Salary expense deductibility requires proof of genuine services, while untested third-party statements demand fair evidentiary safeguards.
October 26, 2026   Notes GST
Cash seizure under GST searches requires statutory authority; unlawful retention may require restitutionary interest and return.
October 26, 2026   Notes Income Tax
Prospective application of stamp-value taxation prevents additions where property agreements and substantive payments pre-date the charging provision.
October 26, 2026   Case Laws GST
Appellate-order refund limitation may use delayed portal upload date, preserving timely claims and triggering interest for non-payment.
October 26, 2026   Case Laws GST
Overlapping input tax credit demands require consideration of the statutory bar before adjudication and may require fresh proceedings.
October 26, 2026   Case Laws GST
Assignment of GIDC leasehold rights falls outside GST supply, defeating blocked-credit recovery and fraud-based allegations.
October 26, 2026   Case Laws GST
Personal hearing rights in GST adjudication survive an inadvertent form selection and require fresh determination.
October 26, 2026   Case Laws Benami Property
Order VII Rule 11 scrutiny remains confined to plaint averments, preserving will-based property claims for trial.
October 26, 2026   Case Laws GST
GST audit commencement follows the later statutory event, preserving timely audit reports where record availability remains disputed.
October 26, 2026   Case Laws GST
Intra-court appellate restraint preserves statutory GST remedies unless the Single Judge's referral order is demonstrably erroneous or perverse.

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Home › Highlights › Service Tax › 2015 › June, 2015 › This
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Service Tax

The total activities undertaken cannot be categorized under the...

Activities Not Classified as Site Formation Service; Resemble Comprehensive Works Contract, Demand Set Aside.

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Service Tax June 29, 2015 Case Laws AT
The total activities undertaken cannot be categorized under the Site Formation service. The nature of work is more akin to a comprehensive works contract. - demand set aside - AT
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