Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
Document Identification Number compliance is satisfied when electronically communicated orders are promptly authenticated through a correctly identifi...
Industrial shrimp-feed machinery classification follows its commercial function, placing integrated production plants under the specific industrial fo...
Non-filing of ST-3 returns - Bonafide belief - business of maintenance/house keeping of NTPC guest house - the appellant assesse should have intimated the Department by filing either NIL ST-3 Returns or an intimation explaining the reasons for non-filing of service tax returns. Similarly, the adjudicating authority should have called for the details and further when an appeal was already pending before the first Appellate Authority for the period April, 2006 to March, 2008, they should have waited for final outcome of the Appellate Order. - AT
Non-filing of ST-3 returns - Bonafide belief - business of maintenance/house keeping of NTPC guest house - the appellant assesse should have intimated the Department by filing either NIL ST-3 Returns or an intimation explaining the reasons for non-filing of service tax returns. Similarly, the adjudicating authority should have called for the details and further when an appeal was already pending before the first Appellate Authority for the period April, 2006 to March, 2008, they should have waited for final outcome of the Appellate Order. - AT
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