Panaji Municipal Garden beautification classified as "Commercial Construction Services," not "Maintenance or Repair." Reflects core construction natur...
Non-payment of service tax - best judgment assessment - The appellants did file returns under Section 70 and also made available all the contracts on which service tax liability will arise for them. As such, application of Section 72 cannot be extended based solely on the income tax return without identifying the specific taxable service or service recipient. - AT
Non-payment of service tax - best judgment assessment - The appellants did file returns under Section 70 and also made available all the contracts on which service tax liability will arise for them. As such, application of Section 72 cannot be extended based solely on the income tax return without identifying the specific taxable service or service recipient. - AT
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