Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
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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