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...
Co-operative deduction eligibility excludes refund and commercial-bank interest, while qualifying co-operative investments require entity-wise verific...
Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...
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Demand of service tax on the activity of marketing and promotion of pesticides/insecticide - Services merit classification of services rendered by the appellant are agriculture extension services which are covered under negative list as per section 65B (4) of the Finance Act, 1994. Therefore, the appellant are not liable to pay service tax.
Demand of service tax on the activity of marketing and promotion of pesticides/insecticide - Services merit classification of services rendered by the appellant are agriculture extension services which are covered under negative list as per section 65B (4) of the Finance Act, 1994. Therefore, the appellant are not liable to pay service tax.
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