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...
Valuation - Scope of the show cause notice (SCN) - Since the show cause notice or the appeal filed by Revenue does not propose to determine the assessable value of wholesale pack in the form in which it is offered for clearance, there are no merits in the appeal filed by the Revenue - AT
Valuation - Scope of the show cause notice (SCN) - Since the show cause notice or the appeal filed by Revenue does not propose to determine the assessable value of wholesale pack in the form in which it is offered for clearance, there are no merits in the appeal filed by the Revenue - AT
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