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...
CENVAT Credit - recovery of proportionate credit in relation to amount adjusted from the invoices as liquidated damages - When the service tax paid by the provider has not varied, cenvat credit cannot be reduced, no question of denying availment at all arises.
CENVAT Credit - recovery of proportionate credit in relation to amount adjusted from the invoices as liquidated damages - When the service tax paid by the provider has not varied, cenvat credit cannot be reduced, no question of denying availment at all arises.
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