Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
Commission amount paid to the foreign travel agent - reverse charge mechanism - Since the services were provided and consumed outside India, the appellant will not be liable to Service Tax under reverse charge mechanism in terms of Section 66A of the FA, 1994 - AT
Commission amount paid to the foreign travel agent - reverse charge mechanism - Since the services were provided and consumed outside India, the appellant will not be liable to Service Tax under reverse charge mechanism in terms of Section 66A of the FA, 1994 - AT
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