Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
Refund of service tax - export of services - Place of provision of service - main contention put forward by the department is that the appellant is an intermediary and therefore the place of provision of service is within India - input services - The appellant is not intermediary - Benefit of export of services allowed.
Refund of service tax - export of services - Place of provision of service - main contention put forward by the department is that the appellant is an intermediary and therefore the place of provision of service is within India - input services - The appellant is not intermediary - Benefit of export of services allowed.
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