Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
Refund denied on the ground that on the date of filing of bill of entry i.e. 21.01.2013 the rate of customs duty was enhanced from 4% to 6% - since the Notification was published and offered for sale on 04.02.2013, the same will be effective from that date only
Refund denied on the ground that on the date of filing of bill of entry i.e. 21.01.2013 the rate of customs duty was enhanced from 4% to 6% - since the Notification was published and offered for sale on 04.02.2013, the same will be effective from that date only
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