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...
Benefit of reduced penalty - penalty not deposited - get the benefit of reduced penalty of 25% of the service tax (ST) u/s 78(1) of the FA, 1994, assessee required to pay ST along with interest and deposits the 25% of penalty within a period of one month from the date of issue of determining order - Commissioner (Appeals) erred in reducing penalty at 25% from 100% of the ST demand without payment of the same
Benefit of reduced penalty - penalty not deposited - get the benefit of reduced penalty of 25% of the service tax (ST) u/s 78(1) of the FA, 1994, assessee required to pay ST along with interest and deposits the 25% of penalty within a period of one month from the date of issue of determining order - Commissioner (Appeals) erred in reducing penalty at 25% from 100% of the ST demand without payment of the same
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