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...
Whether the appellant is entitled to avail cenvat credit on capital goods which were sent to their sister unit who are job worker under Rule 4(5)(a) of Cenvat Credit Rules - Held Yes - AT
Whether the appellant is entitled to avail cenvat credit on capital goods which were sent to their sister unit who are job worker under Rule 4(5)(a) of Cenvat Credit Rules - Held Yes - AT
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