Clean slate principle extinguishes uncrystallised operational claims and bars continuation of pending recovery and arbitral proceedings after plan app...
Works contract classification governs composite layout-development contracts where VAT-paid goods are transferred alongside construction and infrastru...
Specified income tax exemption for pollution control body remains conditional on non-commercial activity, unchanged income character, and return filin...
Import of services - An advertisement in “Fertilizer Focus”, a magazine published from U.K. - the magazine ‘Fertilizer Focus’ will be covered under the definition of ‘Book’ and an advertisement placed by the appellant in the magazine being in print media is excluded from the service tax liability under the category of sale of space or time for advertisement - No service tax liability - AT
Import of services - An advertisement in “Fertilizer Focus”, a magazine published from U.K. - the magazine ‘Fertilizer Focus’ will be covered under the definition of ‘Book’ and an advertisement placed by the appellant in the magazine being in print media is excluded from the service tax liability under the category of sale of space or time for advertisement - No service tax liability - AT
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