Intermediary service classification fails where overseas admission facilitation is supplied independently, preserving export treatment and small-provi...
Satellite transponder bandwidth is telecommunication, not Business Support Service; foreign non-telegraph providers triggered no service tax liability...
Commitment proceedings gain extended timelines, structured defect refiling, and automatic resumption of inquiry after the adjusted completion period e...
Centralised assessment transfer becomes unwarranted once the searched person's assessment is complete, requiring restoration to the appropriate charge...
Liability of Interest - reversal of credit before utilization - As per the amended Rule 14 w.e.f. 01.03.2015, the interest is chargeable for the act of wrong availment of credit only when the assessee wrongly availed and utilized the cenvat credit
Liability of Interest - reversal of credit before utilization - As per the amended Rule 14 w.e.f. 01.03.2015, the interest is chargeable for the act of wrong availment of credit only when the assessee wrongly availed and utilized the cenvat credit
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