Credit-note turnover adjustments preserve inverted-duty refunds, while ministerial re-computation does not constitute an impermissible appellate reman...
Revisional jurisdiction over export quota premium deductions requires both error and Revenue prejudice; a permissible assessment view cannot be displa...
The buyers were not visible on the horizon, at the time when the site formation etc of the land was carried out by the appellant - such activity was a self service and hence the same cannot be exigible to service liability under the Finance Act,1994
The buyers were not visible on the horizon, at the time when the site formation etc of the land was carried out by the appellant - such activity was a self service and hence the same cannot be exigible to service liability under the Finance Act,1994
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