Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
Third-party ownership claims over attached property require Special Court adjudication where purchasers lack registered sale deeds and bona fides rema...
Pure-agent reimbursements in clearing and forwarding services are excluded from taxable value when qualifying third-party payments are properly record...
Revenue sharing agreement - renting of immovable property service - There is no provision of any service to any other person and there is no service recipient or service provider relationship, which is an essential condition to attract service tax liability and the services per-se are rendered would be to sale itself.
Revenue sharing agreement - renting of immovable property service - There is no provision of any service to any other person and there is no service recipient or service provider relationship, which is an essential condition to attract service tax liability and the services per-se are rendered would be to sale itself.
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