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...
CENVAT Credit - service tax paid in respect of insurance policies - The argument of the revenue that the office package policy has no connection with the manufacturing activity cannot be accepted for the simple reason that such insurance coverage is only for the furniture and other office equipments which is covered in a package scheme.
CENVAT Credit - service tax paid in respect of insurance policies - The argument of the revenue that the office package policy has no connection with the manufacturing activity cannot be accepted for the simple reason that such insurance coverage is only for the furniture and other office equipments which is covered in a package scheme.
Note: It is a system-generated summary and is for quick reference only.