Transfer-pricing aggregation of distinct support-service and subcontract transactions was rejected, while debt-free receivables attracted no notional ...
Customs exemptions cover photovoltaic assembly machinery and PVF backsheets, while fully declared cleared imports may avoid confiscation and penalties...
Specific tariff classification for LCD devices overrides treatment as electricity-meter parts, defeating differential duty, extended limitation, and p...
Stayed disciplinary punishment does not establish unfitness for insolvency professional registration; reconsideration must disregard mere pendency of ...
Indirect corporate control can create related-party status, excluding financial creditors from Committee of Creditors representation, participation an...
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Demand of service tax on receipt of amount for Cancellation of Development agreement - 'Declared Service’ under Section 66 E(e) of the Finance Act - The declared service under 66E(e) was first introduced from 01.07.2012 while the agreements are prior to the said date. - The Rule 5 of the Point of Taxation Rule has thus no application in this case to create a change in an indirect way - Demand set aside.
Demand of service tax on receipt of amount for Cancellation of Development agreement - 'Declared Service’ under Section 66 E(e) of the Finance Act - The declared service under 66E(e) was first introduced from 01.07.2012 while the agreements are prior to the said date. - The Rule 5 of the Point of Taxation Rule has thus no application in this case to create a change in an indirect way - Demand set aside.
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