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...
Tour operator service - They only provided buses on fixed charges for transportation of staff as per the schedule and timing decided by the client company. In such situation, there can be no liability of service tax under the category of tour operator service on the respondent - AT
Tour operator service - They only provided buses on fixed charges for transportation of staff as per the schedule and timing decided by the client company. In such situation, there can be no liability of service tax under the category of tour operator service on the respondent - AT
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