Dispute Resolution Panel objections must reach both prescribed forums; otherwise assessment may proceed and statutory appeal remains the proper remedy...
Political contribution deductions require recipient party compliance with contribution-reporting conditions; banking-channel donations alone do not qu...
Aggregation under TNMM prevents selective testing of intra-group services without comparable uncontrolled transactions, while appellate additional cla...
Protective assessment cannot duplicate identical receipts under competing characterisations; remote services did not establish a taxable permanent est...
Demand of Service Tax - Cargo Handling Services - In order to establish a private siding to serve the customers, the Appellant claims to have collected interest free refundable amount from the members of the consortium. - the Commissioner was not justified in holding that the amount deposited by the members of the consortium with the Appellant had escaped assessment of service tax - AT
Demand of Service Tax - Cargo Handling Services - In order to establish a private siding to serve the customers, the Appellant claims to have collected interest free refundable amount from the members of the consortium. - the Commissioner was not justified in holding that the amount deposited by the members of the consortium with the Appellant had escaped assessment of service tax - AT
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