Opportunity to furnish unsecured-loan confirmations is required before reassessment initiation; proceedings require fresh consideration after taxpayer...
Under-reporting on a first reassessment return attracts penalty, while enhanced misreporting penalty requires proof of a statutory misreporting catego...
Levy of service tax - security agency service - appellant are mainly involved in resettlement activities related to welfare of ex-servicement - There is no warrant for reading therein requirement of profit motive - the service rendered by appellant is liable to tax - AT
Levy of service tax - security agency service - appellant are mainly involved in resettlement activities related to welfare of ex-servicement - There is no warrant for reading therein requirement of profit motive - the service rendered by appellant is liable to tax - AT
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