Depositor-protection proceedings prevail over corporate insolvency, while liquidators may recover chit receivables using copies of seized company reco...
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...
Demand of service tax on advances received - works contracts - advances made cannot be subject to tax if such advances are adjusted against dues for rendering of service as that would amount to double taxation. - AT
Demand of service tax on advances received - works contracts - advances made cannot be subject to tax if such advances are adjusted against dues for rendering of service as that would amount to double taxation. - AT
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