Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
Independent assessment discretion and corroborated electronic evidence determine validity of on-money additions and undisclosed-consideration assessme...
As the appellant is engaged in the activity of sale and purchase of the SIM Cards of BSNL and on these SIM Cards of BSNL deposit service tax, the appellant is not liable to pay service tax under the category of Business Auxiliary Services on the commission received by them - AT
As the appellant is engaged in the activity of sale and purchase of the SIM Cards of BSNL and on these SIM Cards of BSNL deposit service tax, the appellant is not liable to pay service tax under the category of Business Auxiliary Services on the commission received by them - AT
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