Necessary-party requirements limit impleadment of independent entities, while deferred consideration does not create an appealable adverse determinati...
Food supplement classification requires common parlance and authoritative tests, preventing treatment as proprietary Ayurvedic medicines without suppo...
Specified regulatory authority income receives conditional tax exemption, subject to non-commercial activity, unchanged income character, and return f...
Tax exemption for regulatory authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and return-filing...
Input tax credit conditions remain constitutionally valid, with eligible recipient claims considered under GST circulars and retrospective filing dead...
Levy of service tax - Commission received by appellant from Money Exchange Houses abroad - the appellants are not liable to pay service tax as the service rendered by the appellant fall in the definition of export of service.
Levy of service tax - Commission received by appellant from Money Exchange Houses abroad - the appellants are not liable to pay service tax as the service rendered by the appellant fall in the definition of export of service.
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