Intermediary service classification fails where overseas admission facilitation is supplied independently, preserving export treatment and small-provi...
Satellite transponder bandwidth is telecommunication, not Business Support Service; foreign non-telegraph providers triggered no service tax liability...
Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period e...
Centralised assessment transfer becomes unwarranted once the searched person's assessment is complete, requiring restoration to the appropriate charge...
Cenvat Credit - input used for manufacture of capital goods to be used captive - Mere allegation that impugned goods are used in foundation or construction platform is not sufficient to deny the benefit - AT
Cenvat Credit - input used for manufacture of capital goods to be used captive - Mere allegation that impugned goods are used in foundation or construction platform is not sufficient to deny the benefit - AT
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