Fraud-based GST assessment cannot stand without allegations of fraud, wilful misstatement or suppression; proceedings must follow normal classificatio...
Activity of toll collection on commission basis would not fall under the category of business auxiliary services, so as to make the same liable to service tax - service not liable to tax. - AT
Activity of toll collection on commission basis would not fall under the category of business auxiliary services, so as to make the same liable to service tax - service not liable to tax. - AT
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