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...
Rate of tax - rate as on date of payment of tax or as on the date on which service provided - in the SCN nothing is mentions about the period when the services were provided - No demand can be raised on such an ill founded SCN - AT
Rate of tax - rate as on date of payment of tax or as on the date on which service provided - in the SCN nothing is mentions about the period when the services were provided - No demand can be raised on such an ill founded SCN - AT
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