Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Liability of Service Tax on deemed export of services rendered to sister concern which is 100% EOU – Appellant contends that services provided to sister concern are secondary services and same are not leviable to service tax as per CBEC circular No. 56/5/2003-ST – Demand set aside - AT
Liability of Service Tax on deemed export of services rendered to sister concern which is 100% EOU – Appellant contends that services provided to sister concern are secondary services and same are not leviable to service tax as per CBEC circular No. 56/5/2003-ST – Demand set aside - AT
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