Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Service tax liability - Publicity Expenses - the amount shown in the show cause notice was taken from the expense entry made by the appellant in their annual P&L Account - no evidence that assessee has provided marketing services - demand of service tax set aside - AT
Service tax liability - Publicity Expenses - the amount shown in the show cause notice was taken from the expense entry made by the appellant in their annual P&L Account - no evidence that assessee has provided marketing services - demand of service tax set aside - AT
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