Administrative fraud classification suspension does not halt independent criminal investigation or warrant-based searches into alleged economic offenc...
Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Levy of Service Tax - Incentive received - (i) the air travel agent is promoting its own business and is not promoting the business of the airlines; - (ii) the air travel agent is not promoting the business of the CRS Companies; - (iii) in any view of the matter, the classification of the service would fall under “air travel agent” service and not “BAS” in terms of the provisions of section 65A of the Finance Act; and - (iv) the incentives paid for achieving the targets are not leviable to service tax. - AT
Levy of Service Tax - Incentive received - (i) the air travel agent is promoting its own business and is not promoting the business of the airlines; - (ii) the air travel agent is not promoting the business of the CRS Companies; - (iii) in any view of the matter, the classification of the service would fall under “air travel agent” service and not “BAS” in terms of the provisions of section 65A of the Finance Act; and - (iv) the incentives paid for achieving the targets are not leviable to service tax. - AT
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