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...
Condonation of delay of 1625 days - issue on merit is covered in favour of the assessee - all other years where such an issue arises, the assessee has filed appeals - not permitted to ignore long and inordinate delay and take unlimited period of time for filing appeal
Condonation of delay of 1625 days - issue on merit is covered in favour of the assessee - all other years where such an issue arises, the assessee has filed appeals - not permitted to ignore long and inordinate delay and take unlimited period of time for filing appeal
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