Fair market value under section 50C must reflect existing property condition, not hypothetical development, and statutory valuation steps must be foll...
Refund of unutilized Cenvat credit - intermediary services in terms of Rule 2(f) of Place of Provision of Rules, 2012 - POPOS Rules - location of service provider - since the appellant is not intermediary service provider, service tax was not payable on reverse charge basis - refund allowed.
Refund of unutilized Cenvat credit - intermediary services in terms of Rule 2(f) of Place of Provision of Rules, 2012 - POPOS Rules - location of service provider - since the appellant is not intermediary service provider, service tax was not payable on reverse charge basis - refund allowed.
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