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...
Customs Broker licence proceedings require accurate procedural facts before delay or natural-justice findings can justify setting aside regulatory act...
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Valuation - inclusion of reimbursable expenses - contribution towards Provident Fund and ESI of the labour - the service provider (appellant) was liable to be charged service tax qua service rendered by him and the valuation of taxable service could not be anything more or less than the consideration paid for rendering such a service. - Demand set aside.
Valuation - inclusion of reimbursable expenses - contribution towards Provident Fund and ESI of the labour - the service provider (appellant) was liable to be charged service tax qua service rendered by him and the valuation of taxable service could not be anything more or less than the consideration paid for rendering such a service. - Demand set aside.
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