Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Rate of service tax - There is no provision in the service tax law referring to the applicability of rates of service tax depending upon the period of the services - the appellant is required to pay the service tax at the rate which is effective as on date of payment of the same.
Rate of service tax - There is no provision in the service tax law referring to the applicability of rates of service tax depending upon the period of the services - the appellant is required to pay the service tax at the rate which is effective as on date of payment of the same.
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