Exemption for examination-related services rejected where recipients were commercial entities; suppression sustained extended limitation and penalties...
Rectification of mistake - furnishing of copy of the multimodal certificate issued by the Director-General of Shipping - Merely because renewal certificate for the earlier period was not produced earlier cannot mean that the order cannot be rectified under section 74 of the Finance Act, 1994.
Rectification of mistake - furnishing of copy of the multimodal certificate issued by the Director-General of Shipping - Merely because renewal certificate for the earlier period was not produced earlier cannot mean that the order cannot be rectified under section 74 of the Finance Act, 1994.
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