Timing mismatch in income recognition requires verification whether receipts were already taxed in an earlier year; matter remitted for fresh examinat...
FOB transaction value and export incentives: customs valuation cannot override contractual export benefits or support confiscation without valid proof...
Commercial coaching and training service - discharge of service tax only on 80% - Royalty received - the appellant had correctly remitted service tax on the amount received for rendition of commercial coaching or training services i.e. 80% of the amount paid by students - demand set aside - AT
Commercial coaching and training service - discharge of service tax only on 80% - Royalty received - the appellant had correctly remitted service tax on the amount received for rendition of commercial coaching or training services i.e. 80% of the amount paid by students - demand set aside - AT
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