Intermediary service classification fails where overseas admission facilitation is supplied independently, preserving export treatment and small-provi...
Satellite transponder bandwidth is telecommunication, not Business Support Service; foreign non-telegraph providers triggered no service tax liability...
Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period e...
Centralised assessment transfer becomes unwarranted once the searched person's assessment is complete, requiring restoration to the appropriate charge...
Method of Valuation - valuation for of charging excise duty should be under Section 4A even though the goods are sold to the institutional buyer - even though the package of the goods is marked for industrial use but since the goods bore the MRP, the valuation should be done under Section 4A and not under Section 4 of the CEA, 1944. - AT
Method of Valuation - valuation for of charging excise duty should be under Section 4A even though the goods are sold to the institutional buyer - even though the package of the goods is marked for industrial use but since the goods bore the MRP, the valuation should be done under Section 4A and not under Section 4 of the CEA, 1944. - AT
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