Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
Classification of services - contract for supply of mud and spreading and dumping of earth on agricultural land - Inasmuch as the services in the present case were provided in relation to agriculture, the same has to be held as exempted. Subsequent action by the owner of the land has got no relation to the activities done by the appellant prior to the said conversion.
Classification of services - contract for supply of mud and spreading and dumping of earth on agricultural land - Inasmuch as the services in the present case were provided in relation to agriculture, the same has to be held as exempted. Subsequent action by the owner of the land has got no relation to the activities done by the appellant prior to the said conversion.
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