Condonation of delay permits statutory appeal restoration where inadequate service explanation prevented consideration of reassessment and taxable-inc...
Limitation in customs appeals permits exclusion for bona fide refund proceedings, enabling restoration of Bill of Entry assessment challenges on merit...
Warehousing permission requires deposit at the designated bonded warehouse; unauthorised diversion triggers confiscation, redemption fine and importer...
BAS - services rendered by the foreign based vendors - onsite services performed outside India - reverse charge - It is clear that the destination has to be decided on the basis of the place of consumption, not the place of performance of service - As such, the appellants are liable to pay service tax on the services, which they received from various vendors located outside India. - AT
BAS - services rendered by the foreign based vendors - onsite services performed outside India - reverse charge - It is clear that the destination has to be decided on the basis of the place of consumption, not the place of performance of service - As such, the appellants are liable to pay service tax on the services, which they received from various vendors located outside India. - AT
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