Faceless assessment and registration procedures are updated through electronic communication, revised recovery rules, extended deadlines, and replacem...
Risk-based selective vessel boarding requires accurate declarations and preserves master and agent liability where physical inspections are not select...
Permanent-establishment reassessment cannot revisit scrutinised disclosures; extended reopening fails without undisclosed material facts and within st...
Revenue entertained a view that the appellant was promoting activities of the franchisee by wearing franchisee's official cricket clothing, displaying franchisee's mark/ logo etc. which was nothing but akin to promotion or marketing of the logo/ brands/ marks of the franchisee/ sponsor - No service was provided by the player, nor requiring him to discharge any service tax. - AT
Revenue entertained a view that the appellant was promoting activities of the franchisee by wearing franchisee's official cricket clothing, displaying franchisee's mark/ logo etc. which was nothing but akin to promotion or marketing of the logo/ brands/ marks of the franchisee/ sponsor - No service was provided by the player, nor requiring him to discharge any service tax. - AT
Note: It is a system-generated summary and is for quick reference only.