Tax deduction compliance and payee income recognition govern consultancy disallowance, while no exempt income prevents related expenditure disallowanc...
Derivative abetment liability fails when correctly declared imported components establish no underlying improper importation by the principal importer...
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GTA - reverse charge - The appellant is one of the categories specified for tax liability on reverse-charge basis. The freight is borne by the appellant. Though the arrangement is such that M/s NTPC imported the goods as per the contract, the appellant is in-charge of reaching the goods at site office and, thereafter, for further work - appellant liable to pay service tax. - AT
GTA - reverse charge - The appellant is one of the categories specified for tax liability on reverse-charge basis. The freight is borne by the appellant. Though the arrangement is such that M/s NTPC imported the goods as per the contract, the appellant is in-charge of reaching the goods at site office and, thereafter, for further work - appellant liable to pay service tax. - AT
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