Bank account freezing requires statutory authority; anti-money-laundering compliance and KYC monitoring do not permit unilateral indefinite restrictio...
Handicraft job work receives concessional GST only for registered principals and predominantly handmade goods; commercial resin articles remain taxabl...
Reassessment disclosure requirements permit stated reasons without revealing information sources, but prior-taxation claims require full examination b...
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Business Auxiliary Services - appellant is bottling and marketing of beverages under trade name Coca Cola, Kinley, Sprite etc - any activity which has been undertaken by a person on his own account for himself cannot be said to be covered by the 'service' even if this activity is undertaken by the person with the financial assistance/ support of other person either partially or completely - no activity has been performed for Coca Cola India
Business Auxiliary Services - appellant is bottling and marketing of beverages under trade name Coca Cola, Kinley, Sprite etc - any activity which has been undertaken by a person on his own account for himself cannot be said to be covered by the 'service' even if this activity is undertaken by the person with the financial assistance/ support of other person either partially or completely - no activity has been performed for Coca Cola India
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