Bona fide disclosure requirements govern under-reporting penalties, and post-penalty immunity applications cannot secure available statutory protectio...
Certificate-of-origin verification procedure governs preferential customs benefits; denial without retroactive verification was set aside with consequ...
Disciplinary Committee jurisdiction and mandatory investigation requirements invalidated cancellation of an insolvency professional's registration and...
Classification of services - Anti Virus Software - The petitioner has failed to substantiate that an ‘Anti Virus Software’ will not fall within the ambit of the definition of ‘Information Technology Software’ - Since the petitioner is liable to pay service tax but had not discharged the service tax liability, the provisions of Section 68 of the Finance Act, 1994 r/w. Rule 6 of the Service Tax Rules has been violated - HC
Classification of services - Anti Virus Software - The petitioner has failed to substantiate that an ‘Anti Virus Software’ will not fall within the ambit of the definition of ‘Information Technology Software’ - Since the petitioner is liable to pay service tax but had not discharged the service tax liability, the provisions of Section 68 of the Finance Act, 1994 r/w. Rule 6 of the Service Tax Rules has been violated - HC
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